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Information Sheet 4/03, April 2003

This Information Sheet gives guidance on, and examples of what is meant by “electronically supplied services”. It should be read in conjunction with Information Sheets 1/03 “Electronically supplied services and broadcasting services—new EU place of supply rules”, 5/03 “Electronically supplied services—evidence of customer location and status” and “Electronically supplied services—special scheme for non-EU businesses” (Number yet to be allocated available May 2003).

1 Introduction

This Information Sheet sets out guidance on, and gives examples of what is meant by “electronically supplied services”. It will help businesses decide whether their supplies will be affected by changes to the place of supply rules for such services, following implementation of the VAT on E-Commerce Directive (2002/38/EC) which take effect from 1 July 2003.

This Information Sheet deals only with identifying which services are treated as electronically supplied. You should refer to Information Sheet 1/03 “Electronically supplied services and broadcasting services—new EU place of supply rules”, for detailed information about the changes to the place of supply rules.

This Information