������Ƶ

Information Sheet 1/03, march 2003

This Information Sheet explains the changes to the EU place of supply rules for electronically supplied services and radio and TV broadcasting services provided on or after 1 July 2003. These changes implement the VAT on E-Commerce Directive.

If you supply electronically supplied services you will also need to read the following VAT Information Sheets—

1. ��

   —�������� Electronically supplied services: A guide to interpretation (available April 2003)

2. ��

   —�������� Electronically supplied services: Evidence of customer location and status (available April 2003) and

3. ��

   —�������� Electronically supplied services: Special Scheme for non-EU businesses (available in May 2003).

This Information Sheet expands on guidance given in Business Brief 13/02. With effect from 1 July 2003 it replaces VAT Information Sheet 3/01 “Digitised publications” and announcements concerning internet service packages in Business Briefs 22/97 and 06/02, which are withdrawn.

1 Introduction

1.1 What is this Information Sheet about?

This Information Sheet explains the effect on electronically supplied