The risk challenge of indirect tax - VAT (Part II)

Mark Rowbotham Customs, Excise & VAT Consultant, PORTCULLIS ISC
23 August, 2023
The risk challenge of indirect tax - VAT (Part II)

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Editors' note: In this article, Mr Rowbotham, author of numerous books on trade and logistics topics, shares some parts of the book he is currently working on. Topics covered: Introduction to VAT and the challenges it poses for businesses, types of VAT fraud, EU triangulation (How do we prove VAT zero-rating?), call off and consignment stock VAT, postponed VAT accounting. This is the continuation of the article "The risk challenge of indirect tax - customs (Part I)”.
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