Commentary

V2.189O Union scheme—introduction

Part V2 Registration – deregistration

V2.189O Union scheme—introduction

V2.189O Union scheme—introduction

As described in V2.189E, the simplification scheme (the non-Union scheme) in place for non-EU suppliers of electronically supplied services (and, with effect from 1 January 2015, telecommunication and broadcasting services) to EU non-taxable persons (see V2.189F–V2.189M) was implemented, with effect from 1 January 2015, for EU suppliers. This follows from the change in the place of supply rules, effective from that date, which provide that the supply of electronically supplied services, together with telecommunication and broadcasting services, to non-taxable persons is (subject to certain use and enjoyment provisions) where the customer is established, has his permanent address

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