Sagars Accountants Ltd

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Sagars Accountants Ltd
Contributions by Sagars Accountants Ltd Experts

9

Place of supply of services—special rules
Practice notes

This Practice Note describes the special rules, meaning the exceptions to the general rule, for determining the place where a service is supplied for VAT purposes. It includes the rules applying to: services related to land; services supplied where performed; intermediaries; transport; electronically supplied services, telecoms and broadcasting; services supplied to private customers outside the EU; and the use and enjoyment rules. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

VAT distance selling rules
Practice notes

This Practice Note is about the cross-border VAT issues associated with distance selling. Distance selling occurs when a VAT registered EU supplier sells and delivers goods to a non-VAT registered customer in another EU country. This Practice Note sets out when the seller may have to register for VAT in the customer’s country. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

VAT treatment of electronically supplied services
Practice notes

This Practice Note is about the value added tax (VAT) treatment of electronically supplied services (e-services, or digital services), including the VAT place of supply rules for those services, the special ‘mini one stop shop’ (MOSS) VAT registration scheme for businesses supplying e-services to private customers in the EU and the treatment of the supply of e-publications. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

VAT treatment of intermediaries and agents
Practice notes

This Practice Note describes the different VAT rules that affect intermediaries, also known as agents, involved in both UK domestic and cross-border transactions. It covers the nature of an agency, the difference between disclosed and undisclosed agents, the place of supply rules for intermediary services, the zero-rating of exported intermediary services, the special rules for undisclosed agents or commissionaires, and disbursements. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

VAT—buying goods in the EU
Practice notes

This Practice Note is about the VAT treatment of UK businesses buying goods from other countries in the EU. It explains the circumstances in which acquisition tax is chargeable, how it is calculated, the rules on the place where an acquisition is treated as taking place, and what happens when the acquired goods do not enter the UK. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

VAT—exporting goods outside the EU
Practice notes

This Practice Note is about the VAT treatment of goods that are exported outside the EU. Providing certain conditions are met, an export will be zero-rated for VAT purposes. This Practice Note covers the difference between direct and indirect exports, the need to obtain proof of export, and the time limits for zero-rating. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

VAT—importing goods from outside the EU
Practice notes

This Practice Note details how VAT is charged on goods that are imported from outside the EU and brought to the UK. This Practice Note covers the charge to import VAT, and the various rules under which import VAT may be relieved, suspended or deferred. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

VAT—selling goods in the EU
Practice notes

This Practice Note is about the VAT treatment of businesses that are based, and VAT registered, in the UK, and which sell goods to businesses in other countries in the EU. The normal rule is that the sale is zero-rated in the UK, and subject to acquisition VAT in the buyer's country. This Practice Note describes the conditions for zero-rating and provides a summary table of the VAT treatment of intra-EU supplies, depending on the VAT status of the customer. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

VAT—triangulation
Practice notes

This Practice Note deals with triangulation, which is a VAT simplification measure for supplies of goods (not services) that is intended to reduce the requirement for businesses to register for VAT in overseas jurisdictions. This Practice Note explains the meaning of triangulation, the conditions that must be met by businesses wishing to adopt the simplified arrangements, and possible repercussions if triangulation does not apply. This Practice Note was produced in partnership with John Fuszard of Sagars Accountants Ltd.

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