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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

  • Welcome to a new rate of VAT
  • Selling to the EU – VAT changes on 1 July 2021
  • HMRC has withdrawn XML filing of VAT returns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

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