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Re: [OT] VAT on online purchases


  • To: ukha_d@xxxxxxx
  • Subject: Re: [OT] VAT on online purchases
  • From: "K. C. Li" <li@xxxxxxx>
  • Date: Tue, 12 Aug 2003 09:21:20 +0100 (BST)
  • Mailing-list: list ukha_d@xxxxxxx; contact ukha_d-owner@xxxxxxx
  • Reply-to: ukha_d@xxxxxxx

On Tue, 12 Aug 2003, Dean Barrett wrote:

> I've noticed that a couple of US based online people are now charging
> VAT on downloaded software i.e. Regsoft and Handango.
>
> Is this really VAT ??

It probably is.

A new VAT rule on 1 July 2003 applies to "Electronically supplied
services
and broadcasting services: New EU place of supply rules". eg.
Chargeable
Software, MP3, Video, Internet Radio, etc.

http://www.hmce.gov.uk/forms/notices/info0103.htm

> Who do the declare it to - and how do the pay it to UK government ??

It is explained in the notice, although it would not be easy to verify and
enforce.

Regards,

Kwong Li
li@xxxxxxx
Laser Business Systems Ltd.
http://www.laser.com



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