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.

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