Commentary

V16.901 Electronically supplied services: Special scheme for non-EU businesses—currency exchange rates for reporting period ending June 2005

Part V16 Forms and other HMRC material

V16.901 Electronically supplied services: Special scheme for non-EU businesses—currency exchange rates for reporting period ending June 2005

V16.901 Electronically supplied services: Special scheme for non-EU businesses—currency exchange rates for reporting period ending June 2005

Information Sheet 3/05, June 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.  

    —     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

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