Taken from Tolley's Value Added Tax 2014 this content provides excerpts from chapter 63,'Special Schemes' that cover the new rules that affect supplies of digital services to EU consumers from 1 January 2015 and the possibility for businesses supplying these services to use the Mini One Stop Shop as an alternative to registering for VAT in each of the EU countries where they supply consumers.


Tolley's Value Added Tax 2014

Tolley's Value Added Tax 2014 offers a complete picture of VAT. It includes in-depth coverage of UK and EU legislation, HMRC material, case law and tribunal decisions. Due to the shifting nature of VAT and your need to have access to the most up-to-date information, there are two volumes published annually; Budget 2014 and an edition post-Finance Act 2014.

Product Code:VAT6
Publication Date: 24/04/2014
Price: £174.95
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Why you should consider Tolley
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