Hiring goods, e-services, telecommunication services and radio and broadcasting services (rules until 31 December 2020)

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Hiring goods, e-services, telecommunication services and radio and broadcasting services (rules until 31 December 2020)
  • Practical considerations
  • Is more than one supply being made?
  • What are the use and enjoyment provisions?
  • Hiring goods other than a new means of transport
  • VAT treatment
  • What happens if the services are only partly used inside or outside of the EU?
  • Hiring a means of transport
  • What is a means of transport?
  • What is short-term and long-term hire?
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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