Commentary

V16.900 Electronically supplied services: Special scheme for non-EU businesses—changes to Greece VAT rate

Part V16 Forms and other HMRC material

V16.900 Electronically supplied services: Special scheme for non-EU businesses—changes to Greece VAT rate

V16.900 Electronically supplied services: Special scheme for non-EU businesses—changes to Greece VAT rate

Information Sheet 2/05, May 2005

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.  

    —     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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