V16.902 Electronically Supplied Services: Change To Portugal VAT Rate

Part V16 Forms and other HMRC material

Information Sheet 04/05, July 2005

This Information Sheet should be read in conjunction with VAT Information Sheets—

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V4.156 Exemption—trade union, professional and public interest bodies

V4.406 Fuel and power

V17.140 Free zones/freeports

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V3.518 Changes in consideration

V23.102 Drinks that are liable to SDIL

V21.122 The main supplies

V16.885 New time of supply rules for on-going supplies

V3.512 Meaning of 'VAT invoice'

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V3.158 Value—price discounts and rebates

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V17.136 Inward processing

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V16.902 Electronically supplied services: change to Portugal VAT rate

Part V16 Forms and other HMRC material

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V5.141A VAT payment—goods subject to a fiscal warehouse regime

V4.156 Exemption—trade union, professional and public interest bodies

V4.406 Fuel and power

V17.140 Free zones/freeports

V4.136C Exemption for finance—instalment credit finance, administrative arrangements and related intermediary services

V3.518 Changes in consideration

V23.102 Drinks that are liable to SDIL

V21.122 The main supplies

V16.885 New time of supply rules for on-going supplies

V3.512 Meaning of 'VAT invoice'

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V3.158 Value—price discounts and rebates

Case C-293/04: Beemsterboer Coldstore Services BV v Inspecteur der Belastingdienst

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

V17.136 Inward processing

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V16.902 Electronically supplied services: change to Portugal VAT rate

Part V16 Forms and other HMRC material

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POLICIES

EXAM TRAINING

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PROFESSIONAL DEVELOPMENT