Changes to VAT rules for trade within the EU will be introduced from 1 January 2010, including:
- changes to the place- and time-of-supply rules for the cross-border supplies of services
- the requirement to complete quarterly EC Sales Lists for those businesses who supply goods and/or services to business customers in other European Union countries where the place of supply of those services is the customer’s country
- a new electronic VAT-refund procedure for cross-border supplies of services
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VAT Rules for Trade within the EU 



