because in my own tax country i can have a couple test cases that should cover 99% of all transactions: EU to Home Country: - B2B 1) VAT to VAT => No VAT on invoice, no reverse charge. 2) VAT to Non-VAT => VAT on invoice. 3) Non-VAT to VAT => No VAT on the invoice 4) Non-VAT to Non-VAT => ?? - B2C 1) VAT => VAT on invoice 2) Non-VAT => No VAT on invoice. EU to other EU: - B2B 1) VAT to VAT => No VAT on invoice, reverse charge 2) VAT to Non-VAT => ?? 3) Non-VAT to VAT => ?? 4) Non-VAT to Non-VAT => ?? - B2C 1) VAT => VAT on invoice 2) Non-VAT => No VAT on invoice. UK to UK: - B2B 1) VAT to VAT => No VAT on invoice, no reverse charge. 2) VAT to Non-VAT => VAT on invoice. 3) Non-VAT to VAT => No VAT on the invoice. 4) Non-VAT to Non-VAT => ?? - B2C 1) VAT => Vat on invoice 2) Non-VAT => No VAT on invoice. UK to EU - B2B 1) VAT to VAT => No VAT on invoice, reverse charge 2) VAT to Non-VAT => ?? 3) Non-VAT to VAT => ?? 4) Non-VAT to Non-VAT => ?? - B2C 2) VAT => ?? 2) Non-VAT => ?? EU to UK - B2B 1) VAT to VAT => No VAT on invoice, reverse charge 2) VAT to Non-VAT => ?? 3) Non-VAT to VAT => ?? 4) Non-VAT to Non-VAT => ?? - B2C 2) VAT => ?? 2) Non-VAT => ?? A note on Non-Vat registered eu businesses: - They may trade within their own country (b2b, b2c, no vat on the invoice, but cannot deduct vat for aquiring materials). B2c EU: - Can be done up to a 10.000 euro threshold. => like local regulation. Special on this: - Can register for eu vat only, so they trade as a non vat registered busienss locally, have a tax id and use the VAT/Moss scheme for only for their eu b2b and b2c transactions. So they would be test home country test case B2b-3, B2C-2 as well as .EU B2B-1 and B2C-1 https://europa.eu/youreurope/business/taxation/vat/vat-exemptions/index_en.htm#shortcut-2 https://ec.europa.eu/taxation_customs/business/vat/action-plan-vat/vat-scheme-for-small-businesses_en