Back to contents

Updates: VAT Retail schemes guidance

2023

7 December 2023 published amendments

2021

6 May 2021 published amendments

Introduction: The law governing retail schemes

EU guidance updates

EU guidance updates

Introduction: Roles and responsibilities

EU guidance updates

EU guidance updates

Mail order traders: General

EU guidance update

EU guidance update

2018

14 December 2018 published amendments

Mail order traders: Time of supply under retail schemes

15/06/2018 - Updated to agree with RCB and 727 Notices

15/06/2018 - Updated to agree with RCB and 727 Notices