On 9 February 2017, HM Treasury published a guidance on “VAT: businesses supplying digital services to private consumers”. The guidance results from the fact that, since 1 January 2015, the reverse charge mechanism has applied with respect to digital services. Consequently, the supplier is responsible for accounting for VAT on the supply using the VAT rate applicable in the member state of the consumer.
UK VAT: Guidance for businesses supplying digital services to private consumers
16 February, 2017
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