Appeals

Appeals to tribunal

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

Generally

Registration

Cessation or changes of activity, electronic notification

Collection of VAT, enforcement

Commencement of activity

Electronic notification

Information required and changes to such information

Communication by e-mail

De-registration

Appeals

Generally

Different VAT rates

Distance teaching

Electronic services, meaning

Generally

Identification number

Indicative list

Introductory provisions

Liability for VAT

Location of customer

Meaning

Member state of consumption, meaning

Member state of identification, meaning

No right to recover VAT

No VAT representatives

Non-established taxable person, meaning

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

VAT representatives

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

Supply to non-taxable persons

Records

Commissioners' power to request production of

Generally

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

Supplies to non-business customers: one stop shop

VAT representatives

Special accounting return

20-day deadline

Currency conversion

Errors

Generally

Single place of identification

Special accounting returns

20-day deadline

Currency conversion

Details required

Further obligations

Meaning

Obligation to submit

Participant in the special scheme, meaning

Return made in euro

UK VAT, meaning

Understatement or overstatement of UK VAT

Value added tax return, meaning

VAT return, meaning

Special scheme for VAT on e-Services (VoeS)

Striking from identification register

Supplies made to persons that are outside EU

Television and radio broadcast

Types of customer

UK tax

Use permitted

Website supplies