Quarterly indirect tax update - January 2020

Welcome to our quarterly indirect tax update. In this edition, our team discuss:

• VAT exemption on certain medical diagnostic services;
• VAT repayment offset changes with effect from 25 November 2019;
• Changes to VAT rate on food supplements with effect from 1 January 2020; 
• EU’s VAT system further equipped to tackle fraud in e-commerce and
  to help small businesses grow; and
• Finance Bill 2019 - Further indirect tax updates.

If you have any queries in relation to indirect taxes, please contact any member of our team.