Info published on special scheme for non-EU businesses

HMRC has published VAT Information Sheet 9/2013: Special scheme for non-EU businesses – exchange rates for period ending June 2013, which contains the most commonly-used currency exchange rates needed by non-EU businesses registered for the Special Scheme in the UK, when making payments to HMRC in sterling for the period ending June 2013. The information sheet should be read in conjunction with 10/03: Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses and 07/03: Electronically supplied services: special scheme for non-EU businesses.

Following Croatia’s accession to the EU, HMRC published VAT Information Sheet 8/2013: Special scheme for non-EU businesses – VAT rate in Croatia. The VAT rate for electronically supplied services in Croatia is 25%, to be applied with effect from 1 July 2013. In addition, VAT Information Sheet 7/2013 notifies that on 1 July 2013 the VAT rate in Slovenia increased from 20% to 22%.