(December 20, 2014)

On December 19, 2014 the UK Government on its website GOV.Uk published a guidance titled: “VAT: businesses supplying digital services to private consumers”. According to the news release to which the guidance is attached, the guidance is intended for businesses that make cross-border supplies of digital services to consumers in other EU member states.

The Guidance discusses the following topics: 

  • EU VAT rule change;
  • Scope of rule change;
  • Determining the place of supply and taxation;
  • Defining digital services
    • Radio and television broadcasting services;
    • Telecommunications services;
    • Electronically supplied services;
  • Sales not affected by the change;
  • Defining ‘electronically supplied’;
  • Bundled or multiple supplies;
  • Determining whether the customer is in business (a taxable person) or is a private consumer;
  • Determining the place of supply and taxation
    • Place of supply ‘presumptions’;
    • Circumstances where the presumptions don’t apply;
    • Businesses using payment service providers;
  • Place of supply of educational services
    • Services provided by a person;
    • Services provided through automated learning;
    • Educational examination services;
  • VAT rates and obligations in other EU member states (EU VAT Web Portal);
  • VAT accounting options for businesses supplying digital services to consumers;
  • Digital portals, platforms, gateways and marketplaces.

The guidance as published on the website of the UK Government can be found here. The website GOV.UK will open in a new window.

 

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