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Internet, EU VAT & Educational Services

Raminder Chowdhary, Assistant Manager, Indirect Taxes group, Deloitte & Touche, explains how the new e-commerce VAT Directive affects the application of EU VAT to educational services supplied over the Internet

 
Raminder Chowdhary Assistant Manager Indirect Taxes group Deloitte & Touche explains how the new e-commerce VAT Directive affects the application of EU VAT to educational services supplied over the Internet
 
We are now less than two months away from the new E-Commerce VAT Directive being implemented in all 15 EU Member States with effect from 1 July 2003. From this date the place of supply of electronically supplied services to non-taxable persons will be where the customer consumes that service and not as it currently stands where the supplier is established. The new E-Commerce VAT Directive...

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