Updated VAT Notice 700/1: Who should register for VAT
Released 31 December 2018
HMRC have published an updated version of VAT Notice 700/1: Who should register for VAT.
The notice has been updated to reflect changes to the VAT rules for supplies of digital services and the eligibility for non-EU businesses to use the VAT Mini One Stop Shop (VAT MOSS).
View VAT Notice 700/1.