23Dec/090
VAT changes – Pre-Budget Report
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.
