- Place of Supply Rules Revisited: The update clarifies how to determine the VAT place of supply for cross-border services, emphasizing the distinction between B2B and B2C transactions and the importance of identifying the customer’s location and business status.
- Reverse Charge & Brexit Impacts: It explains the reverse charge mechanism for B2B services and highlights post-Brexit changes, including the end of EC Sales Lists and new rules for digital services, livestreams, and intangible B2C supplies.
- Exceptions & Practical Guidance: A detailed table outlines exceptions to general VAT rules for various service types (e.g., land-related, transport, digital), with practical advice on documentation, OSS registration, and avoiding double taxation.
Source CJMtax
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