georgeek - 7:13 pm on Jul 7, 2003 (gmt 0)

dmorison

As your business is 'set up' in the UK the new EU VAT Directive is of no concern, it does not apply to UK businesses. I don't think you're correct - the new directive is about changes in the place of supply rule; and therefore has to concern UK and other EU businesses, although maybe not as much as non-EU companies!

The opening paragraph on HM Customs and Excise explanation on VAT On e-Services (VOES) says "VAT On e-Services (VOES) VAT On e-Services is a special Value Added Tax (VAT) scheme for non-EU businesses providing electronically supplied services to EU consumers (that is, private individuals and non-business organisations)."

There is in addition a separate change in EU place of supply rules for electronically supplied services and broadcasting services. The changes are straightforward and are explained quite simply for UK suppliers in this flow chart here [hmce.gov.uk].