Commentary

V16.890 Electronically supplied services—EU enlargement

Part V16 Forms and other HMRC material

V16.890 Electronically supplied services—EU enlargement

V16.890 Electronically supplied services—EU enlargement

VAT Information Sheet 3/04, 4 March 2004

This Information Sheet explains the impact of enlargement on the European Union (EU) on the Special Scheme for non-EU businesses.

If you supply electronically supplied services you will also need to read the following VAT Information Sheets—

  1.  

    —     1/04 “Electronically supplied services—special scheme for non-EU businesses-currency exchange rates for reporting period ending 31 December 2003”;

  2.  

    —     13/03 “Electronically supplied services: VAT on e-services (VoeS) special scheme for non-EU businesses—currency exchange rates for reporting period ending 30 September 2003”;

  3.  

    —     10/03 “Electronically supplied services—supplementary information on the special scheme for non-EU businesses”;

  4.  

    —     7/03 “Electronically supplied services—special scheme for non-EU businesses”;

  5.  

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

  6.  

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

  7.  

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

1 Introduction

1.1 What is this information sheet about?

This information sheet explains how enlargement of the European Union (EU) on 1 May 2004 affects—

  1.  

    —     businesses registered for the Special Scheme in the UK who

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