HMRC has received additional information about the Netherlands and Spain neither of which are now expected to apply ‘establishment only’ VAT grouping that would trigger the UK VAT changes. Where the position in any member state is uncertain businesses should apply the changes as set out in R&C Brief 18/2015 from the date ‘establishment only’ VAT grouping is introduced in that country if this is after 1 January 2016. See Revenue & Customs Brief 23/2015.
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HMRC has received additional information about the Netherlands and Spain neither of which are now expected to apply ‘establishment only’ VAT grouping that would trigger the UK VAT changes. Where the position in any member state is uncertain businesses should apply the changes as set out in R&C Brief 18/2015 from the date ‘establishment only’ VAT grouping is introduced in that country if this is after 1 January 2016. See Revenue & Customs Brief 23/2015.
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