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The Memento VAT and International Trade is the essential reference work for mastering indirect taxation in international trade and cross-border transactions.
It provides an in-depth and technically rigorous analysis of VAT treatment for imports, exports, intra-Community transactions, and e-commerce, both within and outside the European Union.
The book delivers comprehensive coverage of the upcoming VAT in the Digital Age (ViDA) reform, which will fundamentally transform VAT compliance through mandatory e-invoicing, real-time digital reporting, and new platform economy obligations.
It examines the proposed simplifications, including the reformed stock transfer regime and the expansion of the reverse charge mechanism, crucial for multinational groups and centralized distribution networks.
A dedicated chapter addresses the full VAT implications of Brexit, resolving the key uncertainties arising from the UK’s withdrawal from the EU framework.
A practical, structured, and highly reliable resource, developed under the renowned Memento System, ensuring technical accuracy, clarity, and rapid consultation for tax advisors, finance professionals, and legal counsel.
72,90€
Fecha prevista de publicación: 11/03/2026
El soporte original de Lefebvre siempre a tu disposición. Todo el contenido en el soporte más tradicional para los profesionales.
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100,00€
Incluye 12 meses de suscripción
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Importante: Esta oferta es exclusiva para licencias nominales (no concurrentes), lo que significa que cada acceso está asignado a un usuario específico, garantizando una experiencia personalizada y segura.*Precios sin IVA
147,90€
Fecha prevista de publicación: 11/03/2026
Internet incluye 12 meses de suscripción
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General Plan
Chapter 1. Introduction
Chapter 2. Place of the supplies of goods
Chapter 3. Imports and exports
Section 1. Imports
Section 2. Exports
Section 3. Special regimes related to the international commerce
Section 4. International transport related transactions
Section 5. Supply chain transactions with goods entering and leaving the EU territory
Chapter 4. B2B intra-Community acquisitions and supplies of goods
Section 1. Common intra-Community operations
Section 2. Complex transactions
Chapter 5. International trade of services
Section 1. General comments
Section 2. General rules for the location of services
Section 3. Special rules for the location of services
Section 4. Use and enjoyment rule
Chapter 6. B2C E-commerce
Section 1. Distance selling in the EU: Regime prior to 2021
Section 2. Intra-Community distance sales
Section 3. Distance sales of imported goods from outside the EU
Section 4. Use of online marketplaces
Section 5. General overview of sales through online marketplaces
Chapter 7. VAT and Brexit
Chapter 8. New economy
Section 1. VAT In the Digital Age
Section 2. VAT Characterization of NFTs
Chapter 9. Related topics
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