Documents to download

Many Members have been contacted by constituents concerned about the impact on small businesses of a change in the way digital supplies are treated for VAT. From 1 January 2015 businesses supplying telecommunications, broadcasting and e-services to consumers in other Member States must account for VAT in the Member State in which the customer is located rather than where the supplier is located.[1] This note provides some background on this change and the Government’s response to these concerns.

[1]     European Commission, Questions & Answers: VAT changes from 2015, July 2014

Documents to download

Related posts

  • This paper discusses the way that Parliament scrutinises the Government's proposals for taxation, set out in the annual Budget statement. It looks at how this procedure may be affected by the timing of a General Election, and the decision in 2017 to move the Budget from the Spring to the Autumn. It also provides some suggestions for further reading.

  • This note gives a short introduction to the way VAT works, and the significance of EU VAT law for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services and the Government's introduction of a temporary 5% rate in July 2020.