Commentary

V16.891 Electronically supplied services—special scheme for non-EU businesses—currency exchange rates for reporting period ending 31 March 2004

Part V16 Forms and other HMRC material

V16.891 Electronically supplied services—special scheme for non-EU businesses—currency exchange rates for reporting period ending 31 March 2004

V16.891 Electronically supplied services—special scheme for non-EU businesses—currency exchange rates for reporting period ending 31 March 2004

VAT Information Sheet 4/04, 5 April 2004

This Information Sheet should be read in conjunction with VAT Information Sheets “Electronically supplied services—supplementary information on the Special Scheme for non-EU businesses” (10/03) and “Electronically supplied services—Special Scheme for non-EU businesses” (7/03).

You may also need to read the following VAT Information Sheets—“Electronically supplied services—evidence of customer location and status” (5/03); “Electronically supplied services—a guide to interpretation” (4/03); and “Electronically supplied services and broadcasting services—New EU place of supply rules” (1/03).

1 Introduction

1.1 What is this Information Sheet

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