Electronically-supplied services
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