What is the difference between a VAT 56 and VAT 60a. My understanding is a VAT 56 is where someone is going to be exporting over 75% of their product/services abroad (all intra-community). They can apply not to have VAT charged on other Irish purchases to avoid a continuous VAT reclaim. However in what case would an EU VAT Registered Trader need to complete VAT 60a form because they wouldn't be charged VAT anyway? I feel like I am missing something - if they are not being charged VAT then why would you need VAT 60a?