Definition of 2015 digital services

The new Digital Services EU VAT rules in 2015 apply to electronic, broadcast and telecoms services supplied within the EU to consumers. The European Union includes the below services within this definition.

 


Electronic Services

  • Download and online games
  • E-books (e.g. Amazon Kindle)
  • Download and streaming music and videos
  • Cloud computing, including software provided as a service (‘SaaS’)
  • Subscriptions to online journals, newspapers etc
  • Membership fees to online associations, fan clubs or dating service

Broadcast Services

  • Broadcast television
  • Broadcast radio
  • Online provision of the above
  • Cable provision of the above
  • Satellite provision of the above

Telephony services

  • Landline telephone
  • Mobile phone services
  • Internet telephony (e.g. Skype)
  • Data service provided through land or mobile

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