Accounting for VAT

Commentary – Indirect Tax Reporter ¶55-200 ; Indirect Tax Reporter ¶65-625

Decision tree

Respect of registration

Commentary – Indirect Tax Reporter ¶43-047

Whether MOSS applies to a business

Commentary – Indirect Tax Reporter ¶43-047

EU VAT

Commentary – Indirect Tax Reporter ¶43-047

Non-EU VAT

Commentary – Indirect Tax Reporter ¶43-047

Official guidance on

Commentary – Indirect Tax Reporter ¶43-047 ; Indirect Tax Reporter ¶65-650

Registration, flowchart: eligibility for

Commentary – Indirect Tax Reporter ¶43-047

Services affected

Registration

Commentary – Indirect Tax Reporter ¶43-047

VAT groups

Commentary – Indirect Tax Reporter ¶43-047