Hiring goods, e-services, telecommunication services and radio and broadcasting services (rules until 31 December 2020)

Produced by Tolley
Hiring goods, e-services, telecommunication services and radio and broadcasting services (rules until 31 December 2020)

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

  • Hiring goods, e-services, telecommunication services and radio and broadcasting services (rules until 31 December 2020)
  • Practical considerations
  • Is more than one supply being made?
  • What are the use and enjoyment provisions?
  • Hiring goods other than a new means of transport
  • VAT treatment
  • What happens if the services are only partly used inside or outside of the EU?
  • Hiring a means of transport
  • What is a means of transport?
  • What is short-term and long-term hire?
  • More...

The types of services covered by this guidance note are services where the ‘use and enjoyment’ provisions may impact the place of supply and the revised rules for broadcasting, telecommunication and e-services. This guidance note deals with the VAT treatment of services supplied to both EU and non-EU customers. This note should be read in conjunction with the Where is the place of supply of services (rules until 31 December 2020)? guidance note.

Practical considerations

There are a number of questions that businesses (or advisers) need to answer in order to determine the correct VAT treatment of a supply made. These questions are briefly outlined below:

  1. 1)

    what type of service is being provided? See the Flowchart ― place of supply of services which can be used as a quick reference guide to the types of services that can be provided

  2. 2)

    where is the place of supply? All or some of the following information will be required depending on the type of supply involved:

    1. where is the customer located? See the Where is the place of supply of services? and Mini One Stop Shop (MOSS) ― registration guidance notes for more information

    2. is the customer a relevant business customer (B2B) or private / non-business customer (B2C)? See the Where is the place of supply of services? guidance note

    3. where are the services physically performed? See the Services supplied where performed guidance note

    4. where are the services used and enjoyed?

  3. 3)

    is the place of supply the customer’s member state? If so, advice should be obtained on whether the business should register for VAT directly or whether it can use the Mini One Stop Shop (MOSS) for certain services

Is more than one supply being made?

If the supply is made up of a number of different types of services, the supplier must determine whether there is a single supply or a number of separate supplies made to the customer. Please see the Single or multiple supplies ― application of

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