To login to the VOES service, or to apply for registration, please see the scheme’s Welcome page.
VAT On e-Services are a special Value Added Tax (VAT) scheme for non-EU businesses providing electronically supplied services to EU consumers (that is, private individuals and non-business organisations). The scheme provides an optional, simplified means of registering and accounting electronically for EU VAT with effect from 1 July 2003. To prevent the need for such non-EU businesses registering in every EU member state where they supply customers, this special scheme allows them to register and account for EU VAT in a single EU Member State of their choice.
Please note that the scheme does not apply to supplies to business customers in the EU as they will account for any tax due using the 'reverse charge' procedure.
For a more detailed explanation about this special VAT scheme, please read the following VAT Information Sheets:
05/13 - Special Scheme for non-EU businesses - exchange rates for period ending March 2013
01/13 - Special Scheme for non-EU businesses - exchange rates for period ending December 2012
17/12 - Special Scheme for non-EU businesses - exchange rates for period ending Sep 2012
05/12 - Special Scheme for non-EU businesses - exchange rates for period ending Jun 2012
04/12 - Special Scheme for non-EU businesses - exchange rates for period ending March 2012
03/12 - Change to VAT rate in Cyprus from 1 March 2012
02/12 - Change to the VAT rate in Hungary from 1 January 2012
01/12 - Special Scheme for non-EU businesses - exchange rates for period ending December 2011
12/11 - Special Scheme for non-EU businesses - exchange rates for period ending Sep 2011
11/11 - Change to the Italian VAT rate from 17 September 2011
10/11 - Special Scheme for non-EU businesses - exchange rates for period ending June 2011
07/11 - Special Scheme for non-EU businesses - exchange rates for period ending Mar 2011
03/11 - Electronically supplied services: Special Scheme for non-EU businesses - change to the Slovak VAT rate from 1 January 2011
02/11 - Special Scheme for non-EU businesses - exchange rates for period ending Dec 2010
01/11 - Special scheme for non-EU businesses - change to the VAT rate in Latvia from 1 January 2011
The National Archive website provides a snapshot of VAT Information Sheets that were previously published on the HMRC website.
