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Businesses operating in countries in which they are not established or VAT-registered (i.e., non-resident businesses) can incur significant amounts of VAT on expenses paid in those countries. In principle, non-resident businesses should be able to recover some or all of the VAT incurred, thereby reducing their costs.
The information contained in this guide, which is current through 1 March 2020, has been compiled in cooperation with VAT professionals in Deloitte offices in most of the countries covered (with the exception of which have not been updated for 2020).
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