DMBM875640 - RLS: action in Tracing Group: customer traced - abroad
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Customer traced to other EC Member State
Recovery of VAT owed by customers who have gone to live in another EC member State may be possible under the Mutual Assistance Directive (76/308/EC).
Trader traced to “third county”
A third country is any country outside the European Community and Special Territories. If a customer is traced to a third country, it may be possible to attempt recovery of the debt depending on the country and the tax type.
Further information
For more details on customers living in the EU member state see DMBM560010.
For more details on customers living outside the EU see DMBM560210.