Commentary

V16.889 Electronically supplied services—special scheme for non-EU businesses—currency exchange rates for reporting period ending 31 December 2003

Part V16 Forms and other HMRC material

V16.889 Electronically supplied services—special scheme for non-EU businesses—currency exchange rates for reporting period ending 31 December 2003

V16.889 Electronically supplied services—special scheme for non-EU businesses—currency exchange rates for reporting period ending 31 December 2003

Information sheet 1/04, 6 January 2004

This Information Sheet should be read in conjunction with VAT Information Sheets—

  1.  

    —     10/03 “Electronically supplied services—supplementary information on the Special Scheme for non-EU businesses”

  2.  

    —     7/03 “Electronically supplied services—Special Scheme for non-EU businesses”

You may also need to read the following VAT Information Sheets—

  1.  

    —     5/03 “Electronically supplied services—evidence of customer location and status”

  2.  

    —     4/03 “Electronically supplied services—a guide to interpretation”

  3.  

    —     1/03 “Electronically supplied services and broadcasting services—New EU place of supply rules”

1 Introduction

1.1 What is

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