VAT Mini One Stop Shop
Register for the VAT Mini One Stop Shop scheme How to register and use the VAT Mini One Stop Shop to report and pay VAT due on sales of digital services to consumers in the EU. Published 1 October 2014 Last updated ...
Category Archives: Services & the Single Market
Sub-categories
Business Services (6)
Financial Services (53)
Qualifications Recognition (18)
Services Providers' Rights (16)
Services Sector Issues (7)
VAT on Services (16)
VAT on Digital EU Sales
VAT on sales of digital services in the EU (VAT MOSS) This collection brings together guidance and forms about VAT on the supply of digital services and the VAT Mini One Stop Shop (VAT MOSS). Published 1 February ...
EU Sales List
EU country codes, VAT numbers and enquiry letters for EC Sales Lists Use these EU country codes, VAT numbers and foreign language letters to complete an EC Sales List (ESL). Published 1 July 2014 From: HM Revenue ...
Online Marketplaces
Guidance Businesses selling goods in the UK using online marketplaces Find out your VAT obligations if you use an online marketplace to sell goods in the UK. Published 16 September 2016 Last updated 31 July 2018 ...
VAT Place of Charge
Work out your place of supply of services for VAT rules Find out which country’s VAT rules to use when supplying services abroad. Published 1 July 2014 From: HM Revenue & Customs Contents What ‘place of supply’ ...
VAT Refund Scheme
Guidance EU businesses buying in the UK and the VAT refund scheme Reclaim VAT you’ve paid on goods and services bought in the UK if you’re an EU VAT-registered business using the VAT refund scheme. Published 1 ...
VAT Refunds
Guidance Refunds of VAT for non-EU businesses visiting the UK Reclaim VAT you’ve paid on goods and services bought in the UK to use in your business if you’re registered as a business in a non-EU country. ...
VAT and Foreign Currency
Guidance Transactions in foreign currencies and VAT How to create invoices for transactions in foreign currencies and convert them into pound sterling when you account for VAT. Published 1 July 2014 Last updated 18 ...
Trade in Services
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Supervision
Single Supervisory Mechanism Framework regulation Regulation (EU) No 468/2014 — EU mechanism for banking supervision (SSM framework regulation) It sets out the legal framework on the practical arrangements for ...
Dividend and Remuneration Policy
Bank dividend policy – ECB recommendation Recommendation of the European Central Bank on dividend distribution policies (ECB/2015/49) This is a recommendation from the European Central Bank (ECB) on bank dividend ...
Resolution
Establishing bank resolution funds Communication (COM(2010) 254 final) — Bank Resolution Funds It describes the intentions of the European Commission concerning the establishment of bank resolution funds. KEY POINTS ...
Accounts and Audit
International accounting standards adopted within the European Union Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 ...
Accountants and Audit
The statutory audit — ensuring accurate company financial statements SUMMARY OF: Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts WHAT IS THE AIM OF THE DIRECTIVE? It merges two ...
Securities Transaction
Short selling of securities Regulation (EU) No 236/2012 on short selling and certain aspects of credit default swaps It seeks to regulate certain aspects of short selling* and credit default swaps (CDS)* in the ...
Securitisation
Simpler, more transparent and more standardised securitisation Regulation (EU) 2017/2402 — general framework for securitisation and creating a specific framework for simple, transparent and standardised ...
Securities Market Infrastructure
Credit rating agencies Regulation (EC) No 1060/2009 on credit rating agencies It seeks to regulate the activity of credit rating agencies to protect investors and European financial markets against the risk of ...
Insurance Business
Insurance and reinsurance Directive 2009/138/EC on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II) Known as Solvency II, it requires insurance companies to hold enough financial ...
Investment Services
Better regulated and transparent financial markets SUMMARY OF: Directive 2014/65/EU on markets in financial instruments It aims at making financial markets in the European Union (EU) more robust and transparent. It ...
Prospectus and Listing
Prospectus to be published when securities are issued and offered to the public Regulation (EU) 2017/1129 — securities prospectus It aims to help companies, especially SMEs, access different forms of finance in the ...
Market Abuse
Preventing market abuse in financial markets Regulation (EU) No 596/2014 on market abuse The market abuse regulation (MAR) seeks to ensure that European Union (EU) regulation keeps pace with market developments to ...
Payments
Single Euro Payments Area Regulation Regulation (EU) No 260/2012 — technical and business requirements for credit transfers and direct debits in euro It sets out the rules and technical requirements for credit ...
Consumer Credit
Consumer credit agreements Directive 2008/48/EC on consumer credit agreements It harmonises EU rules regarding credit granted to consumers who borrow to finance purchases of goods and services (holidays, goods, new ...
Bank Accounts Switching and Guarantee
Opening/switching bank accounts and information on fees Directive 2014/92/EU — comparable and transparent fees and rules for all payment accounts and payment account switching It aims to tackle 3 main issues: access ...
UCITS
Strengthening global competitiveness of EU investment funds Directive 2009/65/EC — rules relating to undertakings for collective investment in transferable securities (UCITS) It lays down uniform rules on investment ...