Place of supply rules enables businesses to establish which country’s VAT compliance would apply in a cross border transaction and also helps us to identify the nature of transaction.
Intra-community acquisition, business should be VAT registered in member state where transportation of goods end.
h Flat rate scheme, tax payers only required to pay fixed rate of VAT towards HMRC irrespective of the difference between VAT charged to the customer and VAT paid to the HMRC.