December 23, 2009 | Ally Admin | Leave a comment Once again, changes announced by HMRC left me totally unmoved, as they announced the proposed changes some months ago. In short: A revised electronic means of reclaiming VAT incurred in other EU countries. Changes to the “time of supply” rules for intra-EU supplies. Changes to the “place of supply” rules for intra-EU supplies of services. Introduction of EC Sales Lists for intra-EU supplies of services – hitherto only required for supplies of goods. If you consider that you might be affected by any of these changes, please ask.