(December 22, 2014)

On December 20, 2014 we reported on the guidance titled “VAT: businesses supplying digital services to private consumers” as published by the UK Government on its website GOV.UK. On December 22, 2014 the UK Government already updated this recently published guidance. Furthermore, on December 22, 2014 the UK Government published a VAT Mini One Stop Shop flowchart on its website.

The flow chart seems to be a very handy tool in helping to determine whether the new EU VAT rules regarding digital services rendered to consumers that enter into force on January 1, 2015 apply to certain services rendered by a taxpayer. The flow chart contains a number of questions that can be answered with yes and no.

For further information click here to be forwarded to the flow chart as published on the website UK.GOV.

For further information click here to be forwarded to our article of December 20, 2014, which contains a link to the (updated) Guidance as published on the website UK.GOV.

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