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 note discusses the way sanitary protection is charged VAT - more specifically, the Labour Government’s decision, announced in the March 2000 Budget, to introduce a 5% rate on sanitary protection, the lowest rate then permissible due to EU VAT rules, and the current Government’s announcement in the 2020 Budget that a zero rate will apply from 1 January 2021.

  • This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, which have been amended as a consequence of the UK's exit from the EU Single Market from 1 January 2021.