VAT on services done in other countries of the EU

Pity... I used to have great fun with Notice 741 (Place of Supply of Services)... It made me laugh every time I read it... "a simple tax"...

Ah... you'll still have fun then..!

Notice 702 VAT - Imports

7. Importing computer software

Imported computer software may be classified as goods and/or services. This section tells you how to decide whether you are receiving goods or services, and explains how you should account for any VAT due on them.

I know Notice 702 is about imports (from 3rd countries) as opposed to acquisitions (from other Member States) but this explanation should be useful anyway.

I'm afraid I'm a bit out of touch with the status of the new Member States, so I'm not sure how supplies of goods / services from Hungary are dealt with.

They are clearly a new Member State and Notice 702 says:

1.9 How to treat transactions with countries which join the EC. Goods received from countries joining the EC may be subject to accessionary rates of EC customs duties. Unlike goods from other EC member States, therefore, some frontier formalities may remain for duty purposes. However, for VAT purposes, such goods will not be subject to the import VAT treatment described in this notice. Instead, for registered traders, the arrangements set out in Notice 725 The Single Market apply. You will not have to pay VAT at the time the goods are entered for customs purposes.

but Notice 725

doesn't seem to have caught up... :-(

Might have another look when I get back from the pub...