VAT system for cross-border trading

VAT system for cross-border trading

April 6th 2009 3:54 pm

general

A package of measures is being introduced to simplify and modernise the VAT system for cross-border trading and to counter fr ...

By Ray Arman

1,346 views

A package of measures is being introduced to simplify and modernise the VAT system for cross-border trading and to counter fraud across the EU. The measures include:
  • changes to the basic place of supply of services rules
  • changes to the time of supply rules
  • European Sales List (ESL) reporting for supplies of cross-border services
  • a new electronic refund procedure for VAT incurred in other EU Member States.

To read more about these proposed changes visit the link below.

Source: HMRC VAT changes link

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