> > How does it apply on international sales? 
> 
> Wouter explained that. Let me add that when I lived in 
> Germany and bought
> something from overseas (a country with which no VAT treaty 
> exists), I had
> to pay VAT on the item bought -- collected by the customs 
> agency (instead
> of by the seller).

I sometimes have to pay VAT to the customs agency or the transporter,
sometimes I don't. But I don't care (and if I am honest the gouvernment
does not care either) because I deduct the VAT I payed (from the VAT I
have to pay to the government). For a private person this is of course
different: when no-one charges the VAT to him he will be very happy.

Wouter van Ooijen

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