Not a boolean, because reverse charge, triangulation and export are all 0 % but three different
rows in a VAT return with three different legal grounds — a bare vatRate: 0 cannot tell them
apart. null means the tax layer never ran for this tenant and the line is implicitly domestic.
domestic ordinary home-country VAT
intraCommunitySupply EU B2B reverse charge, article 138
triangulation article 141
export leaving the EU, article 146
ossDistanceSale EU consumer, destination rate under One Stop Shop
localRegisteredSupply non-EU destination where the seller holds a local registration
and charges its VAT (DDP) — a Norwegian NUF, a UK VAT number
outsideEuChainSupply chain transaction where the SUPPLIER exports: our sale happens after
the goods left the EU, so it falls outside the EU VAT area. 0 %, but
not an export we issue — the customs document names the supplier.
undetermined facts missing or contradictory. VAT is charged and a human should look.
How a supply is treated for VAT.
Not a boolean, because reverse charge, triangulation and export are all 0 % but three different rows in a VAT return with three different legal grounds — a bare
vatRate: 0cannot tell them apart.nullmeans the tax layer never ran for this tenant and the line is implicitly domestic.domestic ordinary home-country VAT intraCommunitySupply EU B2B reverse charge, article 138 triangulation article 141 export leaving the EU, article 146 ossDistanceSale EU consumer, destination rate under One Stop Shop localRegisteredSupply non-EU destination where the seller holds a local registration and charges its VAT (DDP) — a Norwegian NUF, a UK VAT number outsideEuChainSupply chain transaction where the SUPPLIER exports: our sale happens after the goods left the EU, so it falls outside the EU VAT area. 0 %, but not an export we issue — the customs document names the supplier. undetermined facts missing or contradictory. VAT is charged and a human should look.