Electronically supplied services

In 2002, the Council of the European Union adopted a VAT directive containing a regulation on the levy of VAT in respect of electronic services. Under this regulation, effective from 1 July 2003, electronically supplied services are taxed in the country where the service is consumed.

The regulation affects suppliers of electronic services both in EU countries and in non-EU countries.

Relevant legislation

If you want to know more about the directive on the levy of VAT in respect of electronic services, you can download the following legislation:

• Directive 2002/38/EC
• Regulation 792/2002
• Guidelines on Electronically Supplied Services