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I thought you might be interested in looking at For B2B import, is it better to pay VAT to the seller by IOSS or VAT free with VAT ID?.
https://www.toytowngermany.com/forum/topic/391873-for-b2b-import-is-it-better-to-pay-vat-to-the-seller-by-ioss-or-vat-free-with-vat-id/
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