������Ƶ

VAT Information Sheet 3/04, 4 March 2004

This Information Sheet explains the impact of enlargement on the European Union (EU) on the Special Scheme for non-EU businesses.

If you supply electronically supplied services you will also need to read the following VAT Information Sheets—

1. ��

   —�������� 1/04 “Electronically supplied services—special scheme for non-EU businesses-currency exchange rates for reporting period ending 31 December 2003”;

2. ��

   —�������� 13/03 “Electronically supplied services: VAT on e-services (VoeS) special scheme for non-EU businesses—currency exchange rates for reporting period ending 30 September 2003”;

3. ��

   —�������� 10/03 “Electronically supplied services—supplementary information on the special scheme for non-EU businesses”;

4. ��

   —�������� 7/03 “Electronically supplied services—special scheme for non-EU businesses”;

5. ��

   —�������� 5/03 “Electronically supplied services—evidence of customer location and status”;

6. ��

   —�������� 4/03 “Electronically supplied services—a guide to interpretation”;

7. ��

   —�������� 1/03 “Electronically supplied services and broadcasting services—new EU place of supply rules”.

1 Introduction

1.1 What is this information sheet about?

This information sheet explains how enlargement of the European Union (EU) on 1 May 2004 affects—