VAT treatment of electronically supplied services
Produced in partnership with John Fuszard of Sagars Accountants Ltd
VAT treatment of electronically supplied services

The following Tax guidance note Produced in partnership with John Fuszard of Sagars Accountants Ltd provides comprehensive and up to date legal information covering:

  • VAT treatment of electronically supplied services
  • What are electronically supplied services?
  • Place of supply of electronically supplied services
  • Special VAT registration scheme for e-services—the VAT MOSS
  • Zero-rating and e-publications

Brexit: This Practice Note contains information on subjects impacted by the UK’s withdrawal from the EU. The Taxation (Cross-border Trade) Act 2018, and regulations made under that Act, set up a new customs and VAT regime for the UK, to apply once the UK has left the EU. The operative provisions of the Act do not take effect until the implementation period provided for in the European Union (Withdrawal Agreement) Act 2020 comes to an end. For more information, see News Analyses: Post-Brexit customs regime—the Taxation (Cross-border Trade) Act 2018 and EU Withdrawal Agreement and VAT. For more information on the withdrawal agreement and Brexit, see Practice Note: Brexit—introduction to the Withdrawal Agreement and News Analysis: Brexit Bulletin—key updates, research tips and resources. For more on tax and Brexit, see Practice Note: Brexit—UK tax consequences.

FORTHCOMING CHANGE in relation to cross-border e-commerce: EU Directive 2017/2455 requires Member States to implement a number of measures designed to modernise and simplify VAT payments on cross-border e-commerce transactions in the EU. For information on the proposals that led up to the Directive, see News Analysis: Developing a healthy VAT environment for e-commerce. Some of the provisions of the Directive came into effect on 1 January 2019 and are reflected in this Practice Note below. Other measures come into effect on 1 July 2021