National Regime (VAT) 10 National Regime 11 Reverse Tax Regime 12 VAT collection system 13 Intra-Community Scheme (VAT) 14 Exempted Intra-Community Regime 15 Exempt regime - with the right of deduction The position refers to both intra-Community and non-EU acquisitions with the right to deduct 16 Exempt regime - no right of deduction The position refers to both intra-Community and non-EU acquisitions without the right to deduct 17 Intra-Community Regime Non-taxable 18 Extra-Community Regime The heading refers to non-EU deliveries which are taxable 19