Other services to non-EU customers (B2C): Law
Schedule 4A paragraph 16 VAT Act 1994
(1) A supply consisting of the provision to a person (“the recipient”) who—
(a) is not a taxable person, and
(b) belongs in a country which is not a member State (other than the Isle of Man), of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs.
(2) This paragraph applies to—
(a) transfers and assignments of copyright, patents, licences, trademarks and similar rights,
(b) the acceptance of any obligation to refrain from pursuing or exercising (in whole or in part) any business activity or any rights within paragraph (a),
(c) advertising services,
(d) services of consultants, engineers, consultancy bureaux, lawyers, accountants, and similar services, data processing and provision of information, other than any services relating to land,
(e) banking, financial and insurance services (including reinsurance), other than the provision of safe deposit facilities,
(f) the provision of access to, or transmission or distribution through -
(i) a natural gas system situated within the territory of a member State or any network connected to such a system, or (ii) an electricity system, or (iii) a network through which heat or cooling is supplied,
and the provision of other directly linked services,
(g) the supply of staff,
(h) the letting on hire of goods other than means of transport,
(i) telecommunication services (as to the meaning of which see paragraph 8(2)),
(j) radio and television broadcasting services, and
(k) electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)).
EC VAT Law - Article 59 VAT Directive 2006/112/EC
The place of supply of the following services to a non-taxable person who is established or has his permanent address or usually resides outside the Community, shall be the place where that person is established, has his permanent address or usually resides:
(a)… [as draft UK law]
Where the supplier of a service and the customer communicate via electronic mail, that shall not of itself mean that the service supplied is an electronically supplied service.