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

Electronic services supplied to EU consumers (VoeS)

Commentary – Indirect Tax Reporter ¶65-658

EU VAT

Commentary – Indirect Tax Reporter ¶43-047

Generally

Commentary – Indirect Tax Reporter ¶65-651
HMRC Guidance – Notice 741a

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

B2B and B2C supplies

Commentary – Indirect Tax Reporter ¶65-652

BTE supplies

Commentary – Indirect Tax Reporter ¶65-652

Enforcement by HMRC

Commentary – Indirect Tax Reporter ¶65-652

Location of customer

Commentary – Indirect Tax Reporter ¶65-652

Registration

Commentary – Indirect Tax Reporter ¶43-047

Returns

Commentary – Indirect Tax Reporter ¶65-652

Supplies through intermediaries (online marketplace)

Commentary – Indirect Tax Reporter ¶65-652

VAT groups

Commentary – Indirect Tax Reporter ¶43-047