HM Treasury written question – answered on 22nd January 2015.

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Photo of David Morris David Morris Conservative, Morecambe and Lunesdale

To ask Mr Chancellor of the Exchequer, what comparative assessment he has made of the way in which (a) the UK and (b) other EU member states have applied the EU VAT place of supply legislation to micro businesses and sole traders.

Photo of David Gauke David Gauke The Financial Secretary to the Treasury

The new VAT place of supply rules were agreed by all Member States and apply to all businesses across the EU supplying digital services to consumers in other Member States.

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