As a bit of background, I’m ACCA qualified but retired due to ill health. My brother in law has a VAT registered business selling various goods online. Until now he has only been buying and selling in the UK. He wishes to expand to buy/sell from/to both EU and non-EU countries. Obviously there are are lots of different scenarios that will occur here, including both B2B and B2C situations, so I would like to put together a checklist/flow chart type thing to ensure he gets the VAT treatment correctly on each transaction. Before I do so, I wondered if anyone had seen such a thing before - it must be a common question among eBay type businesses I would have thought? Failing that any words of wisdom gratefully received.