Electronically supplied services (ESS) — rules applicable before 1 January 2015

Electronically supplied services (ESS) — rules applicable before 1 January 2015

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Electronically supplied services (ESS) - rules applicable before 1 January 2015
  • What are ESS?
  • Downloaded publications
  • Identifying where the customer belongs
  • Business customers (B2B)
  • Private or non-business customers (B2C)
  • VAT treatment of ESS
  • Impact of use and enjoyment provisions
  • UK VAT treatment of ESS by UK businesses
  • UK VAT treatment of ESS by non-UK EU businesses
  • More...
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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