Tag Archives: Electronically-supplied Services

The Value Added Tax (Reverse Charge) (Amendment) Order 2003

The Value Added Tax (Reverse Charge) (Amendment) Order 2003

Reference: UK/2003/SI/863 The Value Added Tax (Reverse Charge) (Amendment) Order 2003 amends the VAT Act 1994 to include all electronically-supplied services following implementation of the VAT on E-Commerce Directive (2002/38/EC)… Who is affected by the Order? UK businesses supplying electronically supplied services. Non-EU businesses supplying electronically supplied services to EU customers. UK businesses and non-business organisations […]