Commentary

V16.902 Electronically supplied services: change to Portugal VAT rate

Part V16 Forms and other HMRC material

V16.902 Electronically supplied services: change to Portugal VAT rate

V16.902 Electronically supplied services: change to Portugal VAT rate

Information Sheet 04/05, July 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”

1 Introduction

1.1 What is this Information Sheet about?

This Information Sheet advises a change in the VAT rate for Portugal from 19 per cent to 21 per cent with effect from 1 July 2005 for electronically supplied services.

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