![]() If you’re in any doubt about the VAT liability of your own supplies, you should contact VAT general enquiries. The lists of examples are not exhaustive. It reflects only the interpretation of the law and current practice by HMRC. The guidance in this notice is not part of the law and does not override it. You may be liable to register for VAT and account for any tax due in the countries where the services have a place of supply. 1.5 Services that have a place of supply outside the UK Group 8 (Transport) of Schedule 8 (Zero Rate) to the VAT Act 1994.
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