http://www.legislation.gov.uk/uksi/2018/1197/contents

The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (revoked)

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VALUE ADDED TAX

Statute Law Database

2024-05-20

Expert Participation

2020-12-31

This Order amends Schedule 3B to the Value Added Tax Act 1994 (“the Act”) which provides for a special accounting scheme for persons who supply electronically supplied services, telecommunication services or broadcasting services in any member State, but who are not established in a member State. This Order has effect in relation to the supplies of such services made on or after 1st January 2019.