European Union's Guidelines on Electronically Supplied Services

The VAT on E-Commerce Directive amended Article 9 of the EC Sixth VAT Directive to include electronically supplied services. The European Union VAT Committee issued a guideline that provides direction on the definition of electronically supplied services and also aids businesses to decide whether their services fall within 'the place of supply rules;' for such services which were changed from July 1, 2003 with VAT on E-Commerce Directive.

The following questions have been addressed in this article:

What is an electronically supplied service?
How do Directive and guidelines affect businesses?
How are electronically supplied services taxable?

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