V16.921 Electronically supplied services—special scheme for non-EU businesses—EU enlargement 1 January 2007

V16.921 Electronically supplied services—special scheme for non-EU businesses—EU enlargement 1 January 2007

Information Sheet 4/07, January 2007

1 Introduction

1.1 What is this Information Sheet about?

This information sheet explains how enlargement of the European Union (EU) on 1 January 2007 affects:

1.  

   —     businesses registered for the Special Scheme in the UK who belong in a country joining the EU on 1 January 2007

2.  

   —     non-EU businesses registered for the Special Scheme in the UK which from 1 January 2007 will supply electronic services to private individuals and non-business organisations that belong in countries joining the EU

3.  

   —     non-EU businesses which from 1 January 2007 will supply electronic services to private and non-business organisations in the EU for the first time.

1.2 Background

There are currently 25 EU member states. They are Austria, Belgium, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta,