V16.889 Electronically supplied services—special scheme for non-EU businesses—currency exchange rates for reporting period ending 31 December 2003Information sheet 1/04, 6 January 2004This Information Sheet should be read in conjunction with VAT Information Sheets— — 10/03 “Electronically supplied services—supplementary information on the Special Scheme for non-EU businesses” — 7/03 “Electronically supplied services—Special Scheme for non-EU businesses”You may also need to read the following VAT Information Sheets— — 5/03 “Electronically supplied services—evidence of customer location and status” — 4/03 “Electronically supplied services—a guide to interpretation” — 1/03 “Electronically supplied services and broadcasting services—New EU place of supply rules”1 Introduction1.1 What is
Information sheet 1/04, 6 January 2004
This Information Sheet should be read in conjunction with VAT Information Sheets—
— 10/03 “Electronically supplied services—supplementary information on the Special Scheme for non-EU businesses”
— 7/03 “Electronically supplied services—Special Scheme for non-EU businesses”
You may also need to read the following VAT Information Sheets—
— 5/03 “Electronically supplied services—evidence of customer location and status”
— 4/03 “Electronically supplied services—a guide to interpretation”
— 1/03 “Electronically supplied services and broadcasting services—New EU place of supply rules”
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