Intra-community dealings do not normally attract VAT. I don't know about personnel contracts but it is certainly true of goods which is one reasonwhy the Single Market is so important to us.Items such as cars, boats and planes are different. 'm sure they would like VAT to apply but they couldn't agree over who should receive it. For example, if you had paid VAT to one country would you then be able to claim it back from your own?