VAT on e-Services (VOES)

 

To login to the VOES service, or to apply for registration, please see the scheme’s Welcome page.

VAT on e-Services is a special Value Added Tax (VAT) scheme for non-European Union (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. To prevent the need for such non-EU businesses registering in every EU Member State where they supply consumers, 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.

Changes from 1 January 2015

On 1 January 2015, changes will be made to the EU VAT place of supply of services rules for business to consumer (B2C) supplies of broadcasting, telecommunications and e-services (BTE).

Find out more about the changes

How do these changes affect VOES?

A non-EU business making business to consumer BTE supplies to EU consumers will be able to register and use the new Non-Union VAT Mini One Stop Shop (VAT MOSS) online service in any Member State. The Non-Union VAT MOSS will be a slightly modified version of the current VOES scheme, covering supplies of broadcasting and telecommunications, as well as e-services.

VOES will be available to use for declarations until 31 December 2014. From 1 January 2015, it will continue to be available only for late declarations, or for making corrections to declarations, for periods ending on or before 31 December 2014.

All businesses already registered in the UK for the VOES scheme will receive detailed information from HMRC in summer 2014 about registering for the new online service. This will enable those who wish to register in the UK for the Non-Union VAT MOSS to do so.

More information about the VOES scheme

For a more detailed explanation about the current special VAT scheme, please read the following VAT Information Sheets:

05/14 - Electronically supplied services: special scheme for non-EU businesses. This information sheet is to inform customers of an increase in VAT rate in France which is to take effect from 1/01/14.

04/14 - Electronically supplied services: special scheme for non-EU businesses. This Information Sheet contains the currency exchange rates for non-EU businesses registered for the Special Scheme in the UK for reporting period ending March 2014.

01/14 - Electronically supplied services: special scheme for non-EU businesses. This information sheet is to inform customers of an increase in VAT rate in Cyprus which is to take effect from 13/01/14.

16/13 - Electronically supplied services: special scheme for non-EU businesses. This information sheet contains the currency exchange rates for non-EU businesses registered for the Special Scheme in the UK for reporting period ending December 2013

15/13 - Electronically supplied services: special scheme for non-EU businesses. This information sheet contains the currency exchange rates for non-EU businesses registered for the Special Scheme in the UK for reporting period ending September 2013

14/13 - Electronically supplied services: special scheme for non-EU businesses. This information sheet explains there will be a change to the VAT rate within Italy

13/13 - Electronically supplied services: special scheme for non-EU businesses. This information sheet contains the currency exchange rates for non-EU businesses registered for the Special Scheme in the UK for reporting period ending September 2013

12/13 - Electronically supplied services: special scheme for non-EU businesses. This information sheet explains there will be a change to the VAT rate within Italy

09/13 - Special Scheme for non-EU businesses - exchange rates for period ending June 2013

08/13 - Electronically supplied services: special scheme for non-EU businesses. This information sheet is to inform customers of the VAT rate in Croatia which is to take effect from 01/07/13.

07/13 - Electronically supplied services: special scheme for non-EU businesses. Change to the VAT rate in Slovenia which is to take affect from 1 July 2013.

05/13 - Special Scheme for non-EU businesses - exchange rates for period ending March 2013

03/13 - Electronically supplied services: special scheme for non-EU businesses. Change to the VAT rate in Czech Republic which is to take effect from 1 January 2013

02/13 - Electronically supplied services: special scheme for non-EU businesses. Change to the VAT rate in Cyprus which is to take effect from 14 January 2013

01/13 - Special Scheme for non-EU businesses - exchange rates for period ending December 2012

19/12 - Electronically supplied services: special scheme for non-EU businesses. Change to the VAT rate in Finland which is to take effect from 1 January 2013

17/12 - Special Scheme for non-EU businesses - exchange rates for period ending Sep 2012

16/12 - Electronically supplied services: Special Scheme for non-EU businesses. Change to the VAT rate in Netherlands from 1 October 2012

08/12 - Electronically supplied services: Special Scheme for non-EU businesses. Change to VAT rate in Spain from 1 September 2012

06/12 - Find the currency exchange rates needed by non-EU businesses registered for the Special Scheme in the UK for reporting period ending June 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

13/11 - Electronically supplied services: Special scheme for non-EU businesses - change to the VAT rate in Ireland from 1 January 2012

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

Archived VAT Information Sheets

The National Archive website provides a snapshot of VAT Information Sheets that were previously published on the HMRC website.

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