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  • UK tax authorities start a consultation phase on split VAT payment

    After having published the responses to the call of evidence regarding alternative method of VAT collection,  HMRC has launched a new consultation phase about the split VAT payment mechanism. This initiative intends to evaluate the possible implementation of an alternative VAT collection mechanism aimed at reducing VAT fraud. What is the VAT split payment mechanism? Under the usual rules of VAT, the supplier issues an invoice for the net and VAT amount to the customer; the customer will pay the...
    • By Marosa VAT
    • Published 08/05/2018 14:33
  • Test phase of MTD in the UK starts this month

    HMRC has moved the project “Making Tax Digital” (MTD) to the next stage by starting the testing phase with large companies. This testing phase will end in April 2019, where business who exceed the VAT threshold will be required to use the MTD system for VAT purposes. Businesses who do not exceed the VAT threshold are not required to use the MTD system but may subscribe to it voluntarily. The idea of MTD is to automate tax records and reporting,...
    • By Marosa VAT
    • Published 08/04/2018 14:26
  • New UK measures to prevent VAT fraud from non-EU online sellers

    New UK measures to prevent VAT fraud from non-EU online sellers As from 1 April 2018 fulfillment houses will need to register under the ¨Fulfilment House Due Diligence Scheme¨ in the UK. This new online scheme is aimed to set out standards of record keeping and due diligence regarding non-EU suppliers who use fulfillment houses to store, pack and/or deliver their online orders within UK. The FHDDS is part of the package of measures that the UK government has put in...
    • By Marosa VAT
    • Published 01/12/2017 9:44
  • UK postpones plans on Tax technology

    Former Chancellor of the Exchequer, George Osborne, announced last year the “death of the tax return”. The plan was named ´Making Tax Digital´ and it was aimed at automating all tax reporting in the UK by 2020. This would require all transactions to be recorded and reported digitally from the taxpayer ERP system. Regarding VAT, the deadline is 1 April 2019. This month the UK tax authorities published a new timeline for the Tax technology plan. Under the new deadlines, businesses...
    • By Marosa EU VAT
    • Published 28/07/2017 9:11
  • UK use and enjoyment on telecommunication services

    The UK Government announced that on 1 August 2017 is expected to come into force a new legislation that will remove the VAT use and enjoyment provision on B2C telecommunication services. At the moment, when telecommunication services are used by UK consumers outside the EU, the place of supply would be deemed to be outside the EU. With this new legislation, UK VAT will be charged in all telecommunication services used by UK consumers outside the European Union. This change...
    • By Marosa EU VAT
    • Published 15/05/2017 17:29