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HMRC internal manual

VAT Place of Supply of Services

Establishment making or receiving the supply: Determining where the customer of electronically supplied services belongs: Introduction

This section explains how suppliers of electronically supplied services should identify the status and location of their customers to determine their place of supply.

Examples are provided of the type of process and evidence that are acceptable as a reasonable level of verification of the information required. This approach is subject to periodic review to take account of, for example, developing technology.

This approach is not appropriate for radio and television broadcasting services. These services are covered by the same place of supply rules as telecommunication services.

For VAT purposes, an electronically supplied service is likely to be dependent upon the Internet for its provision. However, it can also include other electronic networks used to provide digital content such as telecommunications (fixed or mobile), intranets and extranets, whether public or private. A common indicator of this type of service is that it will typically involve a high degree of automation, often with minimal human intervention.

A detailed definition of electronically supplied services can be found in the section in this manual on the subject (see VATPOSS13550).