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The £50 supply will be treated as being made where the consumer is located, as will any subsequent supplies made in that calendar year and the next calendar year.
From 1 January 2019, UK businesses under the digital services threshold can elect to treat the place of supply as where the consumer is located.
If this applies, you must continue to apply this treatment from the day you make the election until the end of that calendar year, and the next 2 calendar years.
If you accept that your customer is in business, the supply does not come within the scope of these business-to-consumer arrangements.
With a cross-border business-to-business supply the customer will be responsible for accounting for any due to the tax authorities in their EU member state.
If, after reading the detailed guidance that’s available you’re still unsure whether your supplies are digital services, email: [email protected] Where a business supplies a consumer with a package of services, or goods and services, the business will have to decide whether the complete package should be considered and taxed as a single (bundled) supply, or multiple separate supplies, where each element should be separately taxed.
Examples of a bundled supply include a: registration threshold, you can accept other evidence of your customer’s business status.
Read more Reco Real Estate was founded by Federico Rossi in late 2017 and primarily helps expat entrepreneurs find locations for F&B projects.