Many companies maintain business contacts around the world. Goods and services are therefore increasingly provided across borders in other countries. This raises the question of how these matters should be assessed in terms of value-added tax (VAT). The work explains in a practical manner the distinction between delivery and other services, outlines the conditions for tax exemption, addresses documentation and evidence requirements, highlights specific issues related to services provided at permanent establishments, and discusses questions regarding independent transport services as well as other special cases. Examples, advisory notes, and checklists provide answers for optimal consulting.