Appeals

Appeals to tribunal

De-registration (Sch. 3B and 3BA)

Registration

Collection of VAT, enforcement

Communication by e-mail

De-registration

Appeals

Generally

Distance teaching

Generally

Introductory provisions

Liability for VAT

Location of customer

Meaning

No right to recover VAT

No VAT representatives

Obligations to pay VAT

One-stop shop from 2015

Cross-border electronic supplies

Meaning of telecommunications, broadcasting and e-services

Official guidance on MOSS

Scope to de-register in the UK

When to register for MOSS

Where to register

Payment of VAT

Generally

Payments on account of non-UK VAT to other member states

Place of supply

Generally

Non-business customers outside EU

Services supplied where performed or use and enjoyment occurs

Records

Commissioners' power to request production of

Obligations to keep and produce

Refund of VAT

Registration

After cancellation for persistent default

Appeals to tribunal

Cancellation

De-registration

Effective date

Established in UK

Exclusion from MOSS

Generally

Goods bought over the internet

Mini One Stop Shop (Sch. 3B and 3BA)

No VAT representatives

Not a requirement

Notification of changes

Number

Obligation to notify changes

Obligations to pay VAT

Persons who may be registered

Place of supply

Qualifying supplies

Register

Relocating from UK to another member state

Request

VAT representatives

Special accounting returns

Further obligations

Meaning

Obligation to submit

Participant in the special scheme, meaning

UK VAT, meaning

Understatement or overstatement of UK VAT

Value added tax return, meaning

Special scheme for VAT on e-Services (VoeS)

Supplies made to persons that are outside EU

Television and radio broadcast

Types of customer

UK tax

Website supplies