Commentary

V16.1028 VAT place of supply of services/Mini-One Stop Shop (Moss)

Part V16 Forms and other HMRC material

V16.1028 VAT place of supply of services/Mini-One Stop Shop (Moss)

V16.1028 VAT place of supply of services/Mini-One Stop Shop (Moss)

2 June 2014 London Seminar
Post event questions and answers (as prepared by HMRC and which therefore presents a UK point of view)

Information Sheet 8/14, September 2014

Session 1 Overview of 2015 EU VAT rules on the place of supply, what is a digital service, and who is making the supply

Q1 In a scenario where a live webinar is run, with a presenter, my understanding is that this is not an e-service, and therefore it must be treated as a supply of training/education. However, what is the position if this session is recorded and made available for purchase with slides and a voiceover?

A1 We fully agree that a live webinar, which by definition involves a presenter or facilitator, cannot be considered to be the supply of a digital service. However, if the event is recorded and made available as a video, that is a separate subsequent supply which can be treated as the supply of a digital service. We see a parallel here with 'live' television programmes or shows, which normally have a studio editor and are transmitted as a “broadcasting service”. However, if that programme is subsequently sold in a video on demand service then that should be treated as the supply of a digital service.

Q2 What VAT treatment would apply to automated distance learning packages, such as where there are just automated images or a pre-recorded voice of a speaker?

A2 Provided it is an automated distance learning package, which can

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