Page 40 - Chapter 32 VAT Part 1
P. 40

Example 32.12. Direct export, indirect supply










                                                     Order                                                 C

                       B                                                                      (supplier in RSA)





                     (RSA)










     Order



                                                                                                 Deliver goods to…




                                                                                                 (= export of goods)


                       A





                     (USA)
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