This note explains changes to VAT for businesses.
This note has more information about:
- VAT place of supply rules and introduction of the VAT Mini One Stop Shop
- HM Revenue and Customs online services - new look and features for small businesses
- VAT road fuel scale charges
- VAT registration in the UK for non-established taxable persons
- VAT Reverse charge accounting for businesses trading in mobile phones, computer chips and emissions allowances – continuation of current treatment