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This publication was withdrawn on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.

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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.

Published 10 December 2014