HMRC
issued some important guidance regarding the changes in the place of
supply of services rules which take effect from 1 January 2010.

This guidance is part of a package of measures being introduced to
simplify and modernise the VAT system for cross-border trading and to
counter fraud across the EU. The measures include:

• changes to the basic place of supply of services rules
• changes to the time of supply rules
• European Sales List (ESL) reporting for supplies of cross-border services
• a new electronic refund procedure for VAT incurred in other EU Member States.

If you are unsure how these changes affect you or your business please do get in touch.