Commentary

V7.414 Computer software supplies

Part V7 Tax planning
Part V7 Tax planning | Commentary

V7.414 Computer software supplies

Part V7 Tax planning | Commentary

V7.414 Computer software supplies

The VAT situation regarding computer software supplies can sometimes be difficult.

To give a simple example, if a person buys a copy of a standard accounting software package from the shelf of his local store, this is a supply of goods. This is because the software is a mass-produced item that is freely available to all customers.

In contrast, if someone orders a 'specific' software product for his own requirements (ie to create a unique programme), this is clearly a supply of services. The expertise of the person(s) producing the package means payment has been made for

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