Aaron wrote: > As Bob said, if you provide the proper paperwork showing you are a > business and resaling the items in a product, you can get an exemption. That's the beauty of VAT: one system, (almost) everything works the same, almost no paper work. No artificial difference between reselling and producing, between product and service. Gerhard -- http://www.piclist.com PIC/SX FAQ & list archive View/change your membership options at http://mailman.mit.edu/mailman/listinfo/piclist