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Contact Us Business News - January
Cross-Border VAT Changes 2010
HMRC issued some important guidance regarding the changes in the place of supply of services rules which take effect from 1 January 2010.
This guidance is part of a package of measures being introduced to simplify and modernise the VAT system for cross-border trading and to counter fraud across the EU. The measures include:
- changes to the basic place of supply of services rules
- changes to the time of supply rules
- European Sales List (ESL) reporting for supplies of cross-border services
- a new electronic refund procedure for VAT incurred in other EU Member States.
If you are unsure how these changes affect you or your business please do get in touch.
Internet link: HMRC cross border changes
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