This snapshot, taken on
, shows web content acquired for preservation by The National Archives. External links, forms and search may not work in archived websites and contact details are likely to be out of date.
The UK Government Web Archive does not use cookies but some may be left in your browser from archived websites.

Electronically supplied services: Special scheme for non-EU businesses changes

HMRC Reference: VAT Info Sheet 17/09

VAT Information Sheet 17/09
December 2009

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

10/03 Electronically supplied services: supplementary information on the Special Scheme for non-EU businesses

07/03 Electronically supplied services: Special Scheme for non-EU businesses

You may also need to read the following VAT Information Sheets:

05/03 Electronically supplied services: evidence of customer location and status

04/03 Electronically supplied services: a guide to interpretation

01/03 Electronically supplied services and broadcasting services: New EU place of supply rules

This information sheet tells you about a change to the VAT rate in Ireland.

On the 1 January 2010 the standard VAT rate will decrease from 21.5 per cent to 21 per cent.

If this VAT Information Sheet does not answer your question, please contact HM Revenue and Customs VAT and Excise Helpline on Tel: 0845 010 9000 or +44 292 050 1261 for International Enquiries.

The Helpline is available from Monday to Friday, 8.00 am to 8.00 pm. The advisers can help you with general queries and those relating to the Special Scheme.

If you have hearing difficulties, please ring the Textphone service on
0845 000 0200.

Alternatively, international enquirers may email us.

Download options

This document is available in the following formats

Please be aware that our PDF, Word, Excel and Powerpoint documents will open in a new window.

Download free viewers for all formats >>

$START-DATA$ title=Electronically supplied services: Special scheme for non-EU businesses changes^ summary=This information sheet tells you about a change to the VAT rate in Ireland.^ doctype=InformationSheet^ date=29-Dec-2009^ author=KD6030855^ $END-DATA$
content tools

See the Online Services FAQs if you have any queries.


Don't understand some of our terms ?

Find the answers in our Glossary