RCB/53/08 VAT—new requirement from 1 January 2010 that businesses provide EC Sales Lists for taxable supplies of services to which the reverse charge appliesRevenue & Customs Brief, Issue 53. 22 October 2008This article publicises a new requirement that businesses provide us with EC Sales Lists for certain taxable supplies of services from 1 January 2010. This requirement affects all UK businesses that make taxable supplies of services to business customers in other EU countries where the customer is required to account for VAT under the reverse charge procedure.BackgroundA package of changes to the EC VAT system was agreed by EU Finance Ministers in December 2007 and adopted in February 2008. The changes will modernise and simplify the current rules relating to cross-border supplies of
Revenue & Customs Brief, Issue 53. 22 October 2008
This article publicises a new requirement that businesses provide us with EC Sales Lists for certain taxable supplies of services from 1 January 2010. This requirement affects all UK businesses that make taxable supplies of services to business customers in other EU countries where the customer is required to account for VAT under the reverse charge procedure.
A package of changes to the EC VAT system was agreed by EU Finance Ministers in December 2007 and adopted in February 2008. The changes will modernise and simplify the current rules relating to cross-border supplies of
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