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HMRC internal manual

VAT Registration

Introduction: registration scheme for electronically supplied services

This book of guidance does not cover this area of registration. Policy responsibility for this scheme rests with the E-Commerce Team in London.

The VAT on e-Services (VoeS) scheme was introduced on 1 July 2003 for non-EU businesses which make electronic supplies of services to EU consumers (that is, to private individuals and non-business organisations).

Enquiries regarding the VoeS special scheme should be addressed to the VoeS Team in Shipley.

There are special registration procedures under the scheme. These are provided for in the VAT Act 1994, Section 3A and Schedule 3B. These provisions implement Article 26c of the EC Sixth Directive, added by Article 3 of the VAT on E-Commerce Directive (Co.Dir.2002/38/EC).

The VoeS Special Scheme provides an optional, simplified means of registering and accounting electronically for VAT due in the EU on electronically supplied services. Changes to the EU place of supply rules for electronically supplied services, which took effect from 1 July 2003, resulted in supplies of e-services by non-EU businesses to EU consumers being subject to VAT in the Member State where the customer belongs.

This means that, under the normal rules, non-EU businesses would be required to register and account for VAT separately in every Member State in which they make those supplies. However, the Special Scheme offers eligible non-EU businesses the alternative option of:

  • registering electronically in a single Member State of their choice, and
  • accounting for VAT on their sales of electronically supplied services to all EU consumers on a single quarterly electronic VAT declaration which provides details of VAT due in each Member State.

This electronic declaration is submitted with payment to the tax administration in the Member State of registration which then distributes the VAT to the Member States in which the services are consumed.

Traders are eligible for the Special Scheme if they:

  • supply electronically supplied services to consumers (private individuals and non-business organisations) belonging in the EU, and
  • are not established within the EU, and
  • are not registered for VAT under the normal rules in any Member State.

Registration in the UK for the Special Scheme (web) is via a dedicated website. (External users can access the site at the following URL:;jsessionid=98E50685B1F06….) This is a secure site which automatically guides applicants through an electronic registration process.

Please see VATREG01375 for information about the new non-Union VAT Mini One Stop Shop (MOSS) scheme which will come into effect on 1 January 2015.