Policy paper

Revenue and Customs Brief 46 (2014): VAT rule change and the VAT Mini One Stop Shop - additional guidance

The purpose of this brief is to provide additional guidance for UK micro and small digital service suppliers about the 1 January 2015 changes to the VAT rules on the place of taxation of digital services, and the UK arrangements for registering for the VAT Mini-One Stop Shop.

This publication was withdrawn on

This publication was originally archived on 28 January 2015.

Documents

Details

This publication was originally archived on 28 January 2015.

Revenue and Customs brief is a bulletin giving information on developments and changes of interest. They are used to announce changes in policy or to set out the legal background to an issue and have a 6 month life span.

Updates to this page

Published 10 December 2014

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