Template:M summ EUA Annex (d)(viii): Revision history

6 November 2023

• curprev 16:3916:39, 6 November 2023‎ Amwelladmin talk contribs‎ 931 bytes +931‎ Created page with "{{euaprov|VAT}} on {{euaprov|Allowances}} is handled through a “reverse charge” mechanism, designed as an anti-fraud measure shutting the “carousel fraud” loophole that used to allow naughty people to charge VAT and then disappear before remitting it to tax authorities. The reverse charge makes the customer — typically a carbon emitter like an energy utility, so not the sort of business that can easily upsticks and vanish — rather than the supplier — in th..."