Policy paper

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

This publication was withdrawn on

This publication was originally archived on 28 January 2015.

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.