These guidelines aim at providing a better understanding of certain parts of the EU VAT legislation. They have been prepared by the Commission services in collaboration with Member States and payment service providers and, as indicated in the disclaimer on the first page, they are not legally binding.
These guidelines are not exhaustive. This means that although they provide detailed information on a number of issues, there might be elements that are not included in this document.
It is advisable and recommended for any user of the guidelines, interested in a particular topic, to read the whole chapter which is dealing with that specific subject.
Please note that this is an explanatory document which is intended only to assist in the implementation of CESOP by stakeholders. Should there be any conflict or specific ambiguities between these Guidelines and EU and National legislation, then the legislative provisions should be referred to and will take precedence.
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