Tag Archives: place of supply

VAT Notes 2015 No.1 – Place of Supply and MOSS

HMRC have released their VAT Notes 2015 issue number 1. This includes a reminder that under the new VAT electronic place of supply rules, and the Mini-One Stop Shop (MOSS) facility, a business has until the 10th of the month … Continue reading

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New VAT Notice 700 “The VAT Guide”

HMRC have published a new VAT Notice 700 “The VAT Guide”, their primary guide to VAT. The new edition is dated January 2015, and replaces the August 2013 version. The main technical change is on the new place of supply … Continue reading

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