RCB/36/13 VAT—reverse charge accounting for businesses trading in mobile telephones, computer chips and emissions allowances: continuation of current treatmentRevenue & Customs Brief, Issue 36. 9 December 2013Who needs to read this?Businesses buying and / or selling any of the following— — mobile telephones — integrated circuit devices, such as microprocessors and central processing units, in a state prior to integration into end user products — emissions allowances, emissions reduction units and emissions reduction certificatesFurther to EU Directive 2013/43/EU introducing the Reverse Charge Mechanism, HMRC can confirm that the UK will continue to apply the reverse charge for mobile telephones,
Revenue & Customs Brief, Issue 36. 9 December 2013
Businesses buying and / or selling any of the following—
— mobile telephones
— integrated circuit devices, such as microprocessors and central processing units, in a state prior to integration into end user products
— emissions allowances, emissions reduction units and emissions reduction certificates
Further to EU Directive 2013/43/EU introducing the Reverse Charge Mechanism, HMRC can confirm that the UK will continue to apply the reverse charge for mobile telephones,
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