Place Of Supply Rules For Electronically Supplied Services In B2b And B2c Transactions

Various principles of value added taxation regarding the place of supply of services govern electronically supplied services. The place of supply rules helps in determining where VAT is chargeable and what will be the applicable rate of VAT. These principals need to be applied to “Business to Business” and “Business to Consumers” transactions.

The following questions have been addressed in this article:

What are electronically supplied services?
What place of supply rules apply for electronically supplied services specifically “business to business"?
What place of supply rules apply for electronically supplied services specifically “business to consumers"?

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