Updated 27 September 2019
This notice has been amended to reflect temporary arrangement for VAT registration should the UK leave the EU without a deal, enabling businesses to submit advanced notification of UK VAT registration under specific circumstances. These changes apply from 27 September 2019.
This notice has also recently been amended to reflect changes to the VAT rules for supplies of digital services and the eligibility for non-EU businesses to use the VAT Mini One Stop Shop (VAT MOSS). These changes apply from 1 January 2019.
Source HMRC
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