VAT
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REFUNDS AND RATES International hauliers baffled by VAT reimbursement procedure can now buy a 52page brochure telling them what to do and outlining the rates which apply to them. The publication — from the International Road Transport Union — costs 35 Swiss francs (£14.70), and surveys VAT rates which apply to goods and the conditions attached to their reimbursement and information which must appear on invoices to comply with the requirements of tax authorities. It applies to all countries with VAT schemes. An English version is available from the IRU documentation centre, PO Box 44, CH-1211 Geneva 20. Summary tables are available, free on request, to professional drivers.