Prepare for EU VAT changes, warns tax expert

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Businesses should be making preparations for changes to EU VAT on business to consumer supplies of e-services, broadcasting and telecoms, according to Debra Dougal, VAT partner at Haslers.

Speaking at the UK200 annual conference in Edinburgh, Dougal echoed HMRC’s recent warning that those potentially affected by this “significant change” need to get ready now.

Businesses affected by the change might include those providing ‘downloadables’ including e-journals, e-books and other forms of electronic, downloadble communication to non-business customers in a different EU state from business. Business-to-business VAT charges remain unchanged.

The changes mean...

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By JC
13th Jan 2014 16:09

How to enforce ...

'.. Businesses affected by the change might include those providing ‘downloadables’ including e-journals, e-books and other forms of electronic, downloadble communication to non-business customers in a different EU state from business ..'

'.. business to consumer supplies of electronic services, broadcasting and telecommunications will no longer be taxable from where the business is based, but from 1 January 2015 will be determined by the customer’s location ..'

A subsidiary operating outside the EU providing downloads to customers in the UK - how is the VAT enforceable?

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13th Jan 2014 17:05

Strictly...

...they should be already - under the VOES scheme.

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