The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the rules that are applicable before 1 January 2015.
The VAT treatment of ESS supplies depends on the location of the supplier and the location and business status of the customer. This guidance note provides an overview of the VAT treatment of ESS supplies within the EU. If a non-EU business is supplying ESS to EU private customers then it may need to register for VAT under the special ESS VAT registration scheme. Please see the VAT registration under the ESS EU special scheme for non-EU businesses guidance note for more information.
ESS include any service that is delivered over the internet or via some other electronic network and the nature of the particular service is that it is mainly dependant on the internet or electronic network as the delivery mechanism for the provision of the service. The services supplied must be predominately automated and have very limited human intervention, and the services must not be able to be provided without using the internet or other electronic network.
The following are typical examples of the types of services that are deemed to be ESS for VAT purposes:
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