What are e-services for 2015 EU VAT MOSS change

Tue 25th Nov 2014

From 2015, Providers of electronic, telecommunications and broadcast services across EU borders face a change in which country’s VAT rate to apply if they are located in the EU. Read about 2015 digital services VAT change. You can review EU VAT rates here.


What are electronic services for the 2015 changes

Read our detailed definition and examples of B2C e-services. Below are the highlights of what services provided for a fee are considered electronic by the European Union:

  • Services provided by the internet, cable or other electronic network
  • Fully automated with minimal human involvement
  • Excludes physical goods or professional services provided by e-mail

Examples of e-services

  • Software downloads or cloud based solutions
  • Website hosting and support
  • Data management
  • Online marketplaces for goods, homes etc
  • Internet service providers
  • Download or streaming videos, games, ringtones
  • Membership fees for online clubs, journals or dating sites
  • E-books
  • Online automated teaching (not live streaming lessons)
  • NOT advice or professional services merely because it is provided by e-mail
  • NOT DVD’s, CDs, memory sticks etc
  • NOT tickets for events or the theatre reserved over the internet


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