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Understand the concept of vouchers in the sense of VAT

Here we discuss the difference between single-use vouchers and multi-use vouchers.

Understand the concept of intermediary in terms of French VAT

The concept of intermediary is central in VAT matters: a good qualification makes it possible to avoid the risk of recovery.

Understand the distinction between the delivery of goods, intra-community acquisition or the provision of services according to French regulation

In this article, we discuss the question of the distinction between the supply of goods and the provision of services but also deal with the case of intra-community acquisitions.

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