HMRC has published on their website VAT Notes 3 2013, containing a summary of all recent changes to the VAT rules and announcing future VAT changes. HMRC publish these VAT notes quarterly. This issue contains updates relating to the notification of vehicle arrivals (NOVA) system, as well as news relating to the upcoming EU VAT place of supply rules and the forthcoming introduction of the VAT mini one stop shop (MOSS) online service which is being introduced to ease administrative burdens and simplify VAT compliance rules for businesses. The latter two items come into force on 1 January 2015.
HMRC has published on their website VAT Notes 3 2013, containing a summary of all recent changes to the VAT rules and announcing future VAT changes. HMRC publish these VAT notes quarterly. This issue contains updates relating to the notification of vehicle arrivals (NOVA) system, as well as news relating to the upcoming EU VAT place of supply rules and the forthcoming introduction of the VAT mini one stop shop (MOSS) online service which is being introduced to ease administrative burdens and simplify VAT compliance rules for businesses. The latter two items come into force on 1 January 2015.
