Commentary

V16.920 Electronically supplied services—special scheme for non-EU businesses—Germany

Part V16 Forms and other HMRC material

V16.920 Electronically supplied services—special scheme for non-EU businesses—Germany

V16.920 Electronically supplied services—special scheme for non-EU businesses—Germany

Information Sheet 3/07, January 2007

1. What is this Information Sheet about?

This information sheet advises a change in the VAT rate for Germany from 16 per cent to 19 per cent with effect from 1 January 2007 for electronically supplied services.

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