HMRC has published what appears to be the final online quarterly edition of VAT notes which includes a summary of recent changes to the VAT rules. HRMC has confirmed that from January 2019 ‘VAT Notes’ will no longer be published online as VAT updates are published in real time on GOV.UK. The small number of businesses that are exempt from online filing will continue to receive a printed version of the VAT Notes with their quarterly paper returns. The main topics covered in the latest edition are as follows: Small supplies of digital services to consumers in the EU. A new threshold to determine the place of supply of digital services to private consumers comes into effect from 1 January 2019. This will allow UK businesses whose total supplies of digital services to consumers across the EU is less than €10,000 (£8,818) to account for VAT in the UK rather than accounting for VAT in the country where their customers are located. Businesses below this threshold will continue to be able to use the current rules if preferred.Fulfilment House Due Diligence Scheme. The new Fulfilment House Due Diligence Scheme opened for online applications on 1 April 2018. Businesses that store any goods imported from outside the EU on behalf of others need to apply for approval from HMRC before it can be registered for the scheme. Businesses that only store or fulfil goods that they own, or only store or fulfil goods that are not imported from outside the EU, are not required to register. There are penalties and the possibility of criminal convictions for late applications. Businesses risk having goods seized and will not be able to continue trading legally if they have not been approved by HMRC from April 2019.VAT repayments. HMRC is reminding businesses that are due a VAT refund that the money can be paid straight to their bank account. To receive repayments electronically you need to provide HMRC with your bank details which must be in the name of the registered person or company. It can take up to 14 days for the payment to be shown in the bank account.A summary of new and revised VAT notices.