UK HMRC has launched a public consultation on draft HM Treasury orders for changes to the VAT treatment of businesses making sales of digital services to consumers across the EU. The draft orders are to take effect from 1 January 2019 and include two changes:
- Introduce a (sterling equivalent) EUR 10,000 threshold for total supplies to the EU in a year of sales of digital services. This change means that businesses will only be subject to the VAT rules of their home country if their relevant …