V16.102 VAT Notes No 2 2013
Changes to VAT registration details can now be made more easily online
Businesses can now make changes to their online VAT registration details (for example, change of business name, change of business address) more easily once they're signed up to use HMRC VAT Online services. They can also deregister their business from VAT online.
Online improvements for tax agents registering groups for VAT
HMRC has improved the online service for agents when registering a group for VAT. Agents are now able to provide all the necessary documentation online during the registration process.
Supplies to Croatia and EC Sales Lists (ESLs)
On 1 July 2013, Croatia will become part of the European Union (EU), increasing the total number of member states from 27 to 28. This means that, from 1 July 2013, if you supply goods to a VAT-registered customer in Croatia, or supply services that are subject to the reverse charge to businesses in Croatia, these supplies must be treated in the same way as supplies to existing member