Value Added Tax Act 1994 section 15

Electronically supplied, telecommunication and broadcasting services [VATA 1994 Sch 4A para 15A]

Section 15 of Schedule 4A determines where supplies of electronic, telecommunication and broadcasting services to non-business recipients are treated as taking place for VAT purposes.

• Supplies of electronic, telecommunication and broadcasting services to non-business persons are treated as made where the recipient belongs
• The three categories of service covered are electronically supplied services, telecommunication services, and radio and television broadcasting services
• The place of supply rule means that VAT is charged in the customer's country rather than the supplier's country
• Certain exceptions to this rule exist and are set out separately in the legislation