Howlader & Co Blog

e-services vat rules

New VAT changes to e-Services – a beginner’s guide

31st December 2014

Changes are being made that will affect VAT on B2C 'e-services'. For the uninitiated here are some services that will be affected:-

  • Telecoms (telephone, fax, internet access)
  • Broadcasting (radio, TV, live internet broadcasts)
  • E-services (video on demand, downloads of music and apps, online gaming, e-books, software and online auctions)
(A more extensive list can be found here) The guidance sets out the conditions that more