Notes

1 Affected UK businesses or organisations

Any person (including those who are not registered for VAT) who carries out an ‘economic activity’ in the UK may have to account for VAT using the ‘reverse charge’.

An ‘economic activity’ is defined as ‘all activities of producers, traders and persons supplying services including mining and agricultural activities and activities of professions’ (Directive 2006/112, art. 9). This includes the exploitation of tangible and intangible property for the purposes of obtaining income from it.

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