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A company that uses the FBA PAN EU network for all EU sales, regarding ICS should it be filing its supply of goods to the PAN EU network?

Intra-Community transactions to Pan-EU countries will be included as ICS in the company’s VAT return and as ICA in the VAT returns of the countries of arrival.
These transactions are to be reported in the VAT returns regardless of joining or not the One Stop Shop.

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