Officials are considering reducing VAT on public EV charging from 20% to 5% to match home charging rates, addressing tax disparities. This follows concerns over a pay-per-mile scheme starting in 2028, aimed at ensuring EV adoption remains viable amid rising costs. Officials are exploring a reduction in VAT on public EV charging from 20% to 5%. This would align it with the reduced VAT rate paid by... Read more

The UK will mandate e-invoicing by 2029 through a 4-corner model, deferring real-time reporting (RTR) until after e-invoicing is established. Despite broad support for RTR among respondents, it requires clear standards, governance, and phased implementation. HMRC underscores that e-invoicing alone cannot pre-fill VAT returns, but it may inform future products. Respondents highlighted benefits of R... Read more

VAT is a crucial legal requirement that dictates service taxation and registration in foreign jurisdictions. Being in a no-VAT zone doesn't negate risks of non-compliance. Without proof of B2B transactions, suppliers may face retroactive B2C tax liabilities. The article highlights the need for robust B2B validation under the "Two-Item Rule." B2B transactions benefit from reverse charge mechanisms,... Read more

UK confirms mandatory electronic invoicing for VAT starting April 2029, giving businesses time to prepare. The UK government has confirmed mandatory electronic invoicing for VAT purposes starting in April 2029. According to a December 10 statement from the Association of Taxation Technicians (ATT), the extended timeline gives businesses more time to prepare. Per the government's November 26 anno... Read more

Since Brexit, VAT rules have notably shifted, presenting compliance challenges for cross-border businesses. VAT fiscal representation enables non-established businesses to meet local VAT obligations via a local professional. The representative ensures compliance and is often jointly liable for VAT debts. While UK businesses may need one in some EU states, EU businesses typically register directly... Read more

The UK will mandate e-invoicing for all VAT invoices by 2029, enhancing efficiency and compliance with a phased rollout and detailed plans to be announced in Budget 2026. The UK Government has announced mandatory e-invoicing for all VAT invoices (B2B and B2G) starting in 2029, with a detailed roadmap to be published at Budget 2026. The move aims to modernise tax processes, boost efficiency, produc... Read more

This document aims to explain how online sales are handled in the UK. In the UK, there are various requirements for online sales, which implies that there are specific requirements that must be fulfilled according to The Consumer Rights Act 2015, The Consumer Contracts Regulations and The Electronic Commerce (EC Directive) Regulations 2002. Read more