VAT tax rate logic
Quelle: https://ec.europa.eu/taxation_customs/business/vat_en
The VAT tax rate logic refers to the set of rules that determine which value-added tax (VAT) rate (e.g., standard, reduced, or zero rate) applies to a good or service, based on criteria such as product category, origin, destination, transport route, customs or storage conditions, and any applicable exemptions within a supply chain. It also covers the implementation of cross-border VAT schemes (e.g., OSS/MOSS), rate changes, and correct VAT accounting across the logistics network.
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