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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.6 Northern Ireland /Other issues concerning Northern Ireland / V3.615 VAT in the digital age and Northern Ireland

V3.615 VAT in the digital age and Northern Ireland

Part V3 Supplies, acquisitions and imports

On 8 December 2022 the EU published proposals as part of its VAT in the digital age (VITDA) initiative¹. The measures proposed are subject to change and there is no certainty that they will come into force in their current form or at all. In accordance with the Northern Ireland Protocol, Northern Ireland

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V3.187 Place of supply of services—special rule—designated travel service

V16.905 Clarification of place of supply policy

V5.137 Person to whom a VAT assessment must be notified

V3.462A Partial exemption—special method override

V2.137 Liability to VAT registration when business transferred as a going concern

V3.518 Changes in consideration

V3.306 Valuation for import VAT

V16.1001 VAT—hairdressers' chair rental

V4.186 Exemption—investment gold

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

V3.106 Multiple supplies

V5.136A Time limit for making a VAT assessment—categories of assessment

V5.159 Disclosure of VAT under/overdeclarations

V5.241 Power of arrest

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V3.142B Anti-forestalling—increase in VAT rate to 20% (from January 2011)

V2.110 Partnerships and deemed partnerships

V3.533 Margin scheme—the auctioneers' scheme

V17.136 Inward processing

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