2022年ACCA TX考试VAT有哪些知识点改变了？

ACCA考试科目较多，学员需要通过13门课程的考试才能够拿到ACCA证书。ACCA考试中F6作为税务基础的课程，学员一定要掌握考试的重难点才可以。2022年ACCA TX考试VAT有哪些知识点改变了？

2022年ACCA TX考试考纲出现了一些变化，对于一些税率及税法的知识点做出了一些调整。VAT知识点部分内容做出了相关的调整，下面是给大家总结的相关知识点的内容：

1、Imports and postponed VAT accounting

The same VAT treatment now applies to all imports of goods, whether these are VAT does not have to be

paid at the time of importation. Instead, the import VAT is declared on the VAT return as output VAT, but can be reclaimed as input VAT on the same VAT return.

Import VAT is accounted for on the VAT return covering the date that the goods are imported.

Therefore, for most businesses, there is no VAT cost because the output VAT and corresponding input VAT are equal.

2、Exports

As far as TX-UK is concerned, when a UK VAT registered business exports goods to anywhere in the world, then the supply is zero-rated. This is the same treatment which applied prior to the UK leaving the EU.

3、International services

Services supplied to a VAT registered business are generally treated as being supplied in the country

where the customer is situated. Therefore, where a UK VAT registered business receives international

services, the place of supply will be the UK.

The supply of international services by a UK VAT registered business will generally be outside the scope

of UK VAT as the place of supply will be outside the UK.

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