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Supplies of electronic services – late change to help small businesses

Background On 1 January 2015 the place of supply of certain broadcasting, telecommunications, and electronic (“BTE”) services is changing.  With effect from that date the place of supply for BTE services supplied to non-registered customers will be the...

Recent Posts

  • HMRC has withdrawn XML filing of VAT returns
  • Making Tax Digital for VAT – digital links are now mandatory
  • 2021 Spring Budget and other VAT changes
  • 1st March – All change for VAT in the construction industry
  • VAT on cancellation and termination fees – introduction now delayed

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