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Information Sheet 5/03, April 2003

This Information Sheet explains how suppliers of electronically supplied services should identify the status and location of their customers in order to determine their place of supply following the implementation of the VAT on E-Commerce Directive with effect from 1 July 2003. If you supply electronically supplied services you will also need to read 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

1.1 What is this Information Sheet about?

This Information Sheet explains how suppliers of electronically supplied services should identify the status and location of a customer in order to determine their place of supply.

The aim is to ensure the correct VAT treatment of these supplies as required under the VAT on E-Commerce Directive, but at the same time to draw upon or utilise existing business practices in