[rachelandrew]

I run a VAT Registered business and we had one notification of the change of place of supply - despite the fact that we already do cross-border sales and allow our customers in the EU who have a VAT number to deal with VAT under the existing reverse charge rules. So we knew about it, but could have easily missed it.

The people who didn't know about it are those it is the worst for. Small traders who were not VAT Registered. There is no reason why someone below the VAT threshold should be poking around in VAT legislation just in case it will suddenly apply to them. When I wrote this post (http://rachelandrew.co.uk/archives/2014/10/13/the-horrible-i...) in mid-October, there was next to nothing online, other than in a few PDFs from tax experts. Certainly nothing that would have alerted non VAT registered individuals selling a few knitting patterns and so on. To blame those people, and suggest they were sticking their head in the sand is wrong. They didn't know.