'VAT — reverse charge accounting for businesses trading in mobile telephones and computer chips: renewal of EU derogation
'Who needs to read this?
'Businesses buying and/or selling any of the following goods:
● mobile telephones
● integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end-user products.
'Background
'The reverse charge for mobile phones and computer chips was implemented with effect from 1 June 2007 to remove the opportunity for fraudsters to use...
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'VAT — reverse charge accounting for businesses trading in mobile telephones and computer chips: renewal of EU derogation
'Who needs to read this?
'Businesses buying and/or selling any of the following goods:
● mobile telephones
● integrated circuit devices such as microprocessors and central processing units in a state prior to integration into end-user products.
'Background
'The reverse charge for mobile phones and computer chips was implemented with effect from 1 June 2007 to remove the opportunity for fraudsters to use...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
