Online teaching, Live Webinars, Virtual Events and Zoom sessions – What are considered Electronically Supplied Services?
Defining “electronically supplied” involves analyzing e-services (automatically delivered over the internet or an electronic network where there is minimal or no human intervention). Here are some guidelines to determine electronic supplies and whether they are digital services:
|PDF document manually emailed by seller||Yes||No||No|
|PDF document automatically emailed by seller’s system||Yes||Yes||Yes|
|PDF document automatically downloaded from site||Yes||Yes||Yes|
|Stock photographs available for automatic download||Yes||Yes||Yes|
|Online course consisting of pre-recorded videos and downloadable PDFs||Yes||Yes||Yes|
|Online course consisting of pre-recorded videos and downloadable PDFs plus support from a live tutor||Yes||No||No|
|Individually commissioned content sent in digital form, for example, photographs, reports, medical results||Yes||No||No|
|Link to online content or download sent by manual email||Yes||Yes||Yes|
This is just a general snap-shot overview to illustrate how detailed the rules are. It is very complicated to define when a North American company is legally required to charge VAT to EU consumers and register for MOSS in the EU. Euro VAT Refund is happy to answer questions and assist. We are a one-stop-shop where our team in Los Angeles can: analyze your business dealings, assist you with MOSS registration and filings, review invoices and all other VAT management. Please contact us today to discuss how these regulations affect your digital and or events business.
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