Examples of Member State of consumption in a sentence
Member State of consumption' means the Member State in which the supply of services is deemed to take place in accordance with Chapter 3 of Title V.
That Member State of identification splits the MOSS VAT return by Member State of consumption and forwards the details and the corresponding payments to the various Member States of consumption.
Those records must be sufficiently detailed to enable the tax authorities of the Member State of consumption to verify that the VAT return is correct.
When such subsequent reminders have been issued by a Member State of consumption, the corresponding VAT shall be paid to that Member State.
Any subsequent reminders and steps taken to assess and collect the VAT shall be the responsibility of the Member State of consumption concerned.