Commentary

V16.878 Electronically supplied services—a guide to interpretation

Part V16 Forms and other HMRC material

V16.878 Electronically supplied services—a guide to interpretation

V16.878 Electronically supplied services—a guide to interpretation

Information Sheet 4/03, April 2003

This Information Sheet gives guidance on, and examples of what is meant by “electronically supplied services”. It should be read in conjunction with Information Sheets 1/03 “Electronically supplied services and broadcasting services—new EU place of supply rules”, 5/03 “Electronically supplied services—evidence of customer location and status” and “Electronically supplied services—special scheme for non-EU businesses” (Number yet to be allocated available May 2003).

1 Introduction

This Information Sheet sets out guidance on, and gives examples of what is meant by “electronically supplied services”. It will help businesses decide whether their supplies will be affected by changes to the place of supply rules for such services, following implementation of the VAT on E-Commerce Directive (2002/38/EC) which take effect from 1 July 2003.

This Information Sheet deals only with identifying which services are treated as electronically supplied. You should refer to Information Sheet 1/03 “Electronically supplied services and broadcasting services—new EU place of supply rules”, for detailed information about the changes to the place of supply rules.

This Information Sheet attaches an EU guideline, electronically supplied services—guide to interpretation in the Annex. This received the unanimous agreement of all member states at the 67th Meeting of the EU VAT Committee, which discusses VAT technical issues. It followed work done by Customs & Excise in consultation with businesses. The guideline should help to ensure consistency of treatment of these services throughout the EU. However, it is important to note that it is not legally binding on member

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