Electronic Supplied Services (ESS)

Electronic services can encompass a diverse range of offerings, including website supply, web hosting, remote maintenance of software and hardware, software supply and updates, supply of images, text, and information, database access, and the supply of music, films, and games (including gambling and games of chance).

It should be noted that electronic services can also include broadcasts of entertainment and events related to political, cultural, sporting and scientific nature to name a few.

Electronic Supplied Services (ESS) to a taxable person within or outside the European Union

To understand the VAT treatment of electronic supplied services, we would need to understand the place of supply rules. In the case of electronic supplied services, the place of supply is always the location of where the customer is based.