Commentary

V16.879 Electronically supplied services—evidence of customer location and status

Part V16 Forms and other HMRC material

V16.879 Electronically supplied services—evidence of customer location and status

V16.879 Electronically supplied services—evidence of customer location and status

Information Sheet 5/03, April 2003

This Information Sheet explains how suppliers of electronically supplied services should identify the status and location of their customers in order to determine their place of supply following the implementation of the VAT on E-Commerce Directive with effect from 1 July 2003. If you supply electronically supplied services you will also need to read 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

1.1 What is this Information Sheet about?

This Information Sheet explains how suppliers of electronically supplied services should identify the status and location of a customer in order to determine their place of supply.

The aim is to ensure the correct VAT treatment of these supplies as required under the VAT on E-Commerce Directive, but at the same time to draw upon or utilise existing business practices in electronic commerce, wherever possible, so as to minimise any burdens on business.

Examples are provided of the type of process and evidence that are acceptable as a reasonable level of verification of the information required. It should be noted that this approach is subject to periodic review to take account of, for example, developing technology.

The guidance in this Information Sheet is not appropriate for radio and television broadcasting services. Such services are covered by the same place of supply

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