The VAT base for Electronic Services (E-Services) has been considerably broadened with effect from 1 April 2019, and both suppliers (who may well now need to register for VAT) and their customers ought to know how the new provisions impact on them.
Of particular significance are the new definition of electronic services (which, having been specifically listed in the draft regulations, are now defined very widely), and the inclusion of B2B (business to business) supplies.
Businesses in particular should understand both how wide the net is now cast, and what exclusions from the definition still apply.
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