Investor Presentaiton

Persons Identified for VAT A taxable person who is not a VAT payer can become a VAT identified person for purposes of intra-community supplies. The person identified for VAT is obliged to account for output VAT; however, they are not entitled to claim related input VAT. The person identified for VAT is only required to submit VAT returns for VAT periods in which they are liable to pay VAT. 101

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