Value Added Tax Act 1994 section 3A

Supply of electronic services in member States: special accounting schemes

Section 3A introduces special accounting schemes that allowed businesses supplying electronic, telecommunication or broadcasting services in EU member States to account for and pay VAT through simplified arrangements in the United Kingdom.

• Schedule 3B provided a "non-union scheme" enabling businesses not established in any EU member State to register and account for VAT in the UK on their supplies of electronic, telecommunication or broadcasting services made in EU member States.
• Schedule 3BA provided a "union scheme" enabling UK-established businesses to account for VAT on their supplies of electronic, telecommunication or broadcasting services made in other EU member States, without needing to register separately in each country.
• Both schemes covered three categories of service: electronically supplied services, telecommunication services, and broadcasting services.
• The Treasury was given the power to amend either Schedule 3B or Schedule 3BA by statutory instrument.