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Electronically supplied services

What are electronically supplied services?

Services which are delivered over the Internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology. Check the listpdf(53 kB).

Buying electronically supplied services online if the seller is established inside the EU

When buying electronically supplied services online, VAT is due.

Currently the seller will charge the VAT rate applicable in the country where he is established, but from 1 January 2015, he will have to charge the VAT rate applicable in the country where you, the buyer are established.

You can check the VAT rates applied in each countrypdf Choose translations of the previous link  .

Buying electronically supplied services online if the seller is established outside the EU

When buying electronically supplied services online, VAT is due.

The seller will charge the VAT rate applicable in the country where you are established, have your permanent address or usually reside.

 
Example: If a private person residing in Sweden makes use of a Japanese on-line library, Swedish VAT will have to be paid on the amount the Japanese company charges.