Commentary

V16.895 Electronically supplied services—special scheme for non-EU businesses—currency exchange rates for reporting period ending 30 September 2004

Part V16 Forms and other HMRC material

V16.895 Electronically supplied services—special scheme for non-EU businesses—currency exchange rates for reporting period ending 30 September 2004

V16.895 Electronically supplied services—special scheme for non-EU businesses—currency exchange rates for reporting period ending 30 September 2004

Information Sheet 8/04, 4 October 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.  

    —     07/03 “Electronically supplied services—Special Scheme for non-EU businesses”;

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

  1.  

    —     05/03 “Electronically supplied services—evidence of customer location and status”;

  2.  

    —     04/03 “Electronically supplied services—a guide to interpretation”;

  3.  

    —     01/03 “Electronically supplied services and broadcasting services—new EU place of supply rules”.

1 Introduction

1.1 What is

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