HMRC to demystify VAT place of supply rule changes

Contractors and other VAT-registered providers of internet services to consumers in the EU are being invited to get official guidance on how new rules from January will impact them.

In an open invitation to all affected businesses, HM Revenue & Customs said it would put on a one-day event in June dedicated to demystifying the VAT place of supply rule changes.

To be hosted in London, the event will equip VAT-registered firms supplying e-services to EU consumers with the “clear and detailed” information they need to reflect the rules.  

In short, the changes shift the place of supply, and therefore the taxation, for business-to-consumer supplies from the place where the supplier is established, to the place where the EU customer is resident or located.

As a result, the supplier will be able to account for the VAT due in any EU member state (where he or she is not established) by using the VAT Mini-One-Stop-Shop (MOSS).

Further guidance on a face-to-face basis, including the opportunity to ask officials questions, will be available at the event, which would-be attendees can register for by contacting:

HMRC adds that all participants are expected to cover all their own travel and accommodation costs but says refreshments, including a buffet lunch, will be provided.

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Written by Simon Moore

Simon writes impartial news and engaging features for the contractor industry, covering, IR35, the loan charge and general tax and legislation.
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