HMRC have issued an explanatory memorandum concerning how the EU’s legislative proposals for VAT for the digital age will impact Northern Ireland –
The memorandum responds to:
- European Commission proposal for Council regulation amending regulation 904/2010 as regards the VAT administrative cooperation arrangements needed for the digital age;
- European Commission proposal for a European Council implementing regulation amending implementing regulation 282/2011 as regards information requirements for certain VAT schemes; and
- European Commission proposal for a EU directive amending directive 2006/112 as regards VAT rules for the digital age.
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
