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.
Related Posts
UK, Sweden publish MoU on tax treaty arbitration procedures
July 06, 2026
The UK's HM Revenue & Customs (HMRC) has published a memorandum of understanding (MoU) with Sweden setting out the arbitration procedures under Article 23 of the 2015 UK-Sweden Double Taxation Convention, as amended by the 2021 Protocol. The
Read MoreUK confirms no Pillar Two late-filing penalties for returns filed before August 2026
July 03, 2026
UK’s tax authority, HMRC, has updated its Pillar Two guidance on 26 June 2026, confirming that under its transitional approach to implementing the Pillar Two top-up taxes, it will not impose late filing penalties for UK tax returns, overseas
Read MoreUK: HMRC issues guidance on Pillar Two multinational top-up tax, domestic top-up tax returns
July 02, 2026
The UK’s His Majesty’s Revenue and Customs (HMRC) has published a guidance, on 30 June 2026, on the process for submitting returns for Pillar Two top-up taxes in the UK, Pillar Two top-up taxes submission of returns (Notice 3). This notice
Read More
UK: HMRC consults VAT relief for social housing land
June 30, 2026
The UK’s His Majesty Revenue and Customs (HMRC) has launched a public consultation on the VAT treatment of land sales intended for the construction of new social housing, including a proposal to introduce a new VAT zero-rate on 23 June
Read MoreUK: HMRC proposes capital gains tax relief changes for business asset gifts
June 30, 2026
The UK’s His Majesty's Revenue and Customs (HMRC) has published a policy paper and draft legislation setting out reforms to the Capital Gains Tax (CGT) relief available for gifts of business assets. The policy paper, published on 23 June 2026,
Read More
UK consults mandatory registration for customs intermediaries
June 30, 2026
The UK’s HMRC has launched a consultation on plans to introduce mandatory registration for customs intermediaries that submit customs declarations on behalf of traders, as part of wider efforts to improve compliance, protect revenue and
Read More