Commentary

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

Part V16 Forms and other HMRC material

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

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