Acquisition of goods

Across member states

Austria: Jungholz and Mittelberg

Change in rate

Changes

Accounting for VAT

Cash accounting scheme

Credit notes

Generally

Solicitor's services

– see Solicitors

Standard rate

Tax point: supply spanning rate change

General provisions

Generally

Higher

Boat couplings and winches

Sale of vessel 'designed for use for recreation or pleasure'

Imported goods

Lower-rating

Portugal: Azores and Madeira

Provisional Collection of Taxes Act 1968, where affected by

Amount repayable

VAT chargeable

Reduced rate

Reduced rates

Reduced-rating

Standard rate

Change

Generally

Zero rate

– see Zero-rating