Commentary

V16.996 Electronically supplied services: Special Scheme for non-EU businesses – change to VAT rate in Spain from 1 September 2012

Part V16 Forms and other HMRC material

V16.996 Electronically supplied services: Special Scheme for non-EU businesses – change to VAT rate in Spain from 1 September 2012

V16.996 Electronically supplied services: Special Scheme for non-EU businesses – change to VAT rate in Spain from 1 September 2012

Information Sheet 8/12, August 2012

1 What is this Information Sheet about?

This information sheet explains there will be a change to the VAT rate within Spain.

On 1 September 2012 the VAT rate increased from 18 per cent to 21 per cent.

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