Digital services unaffected by EU VAT change

Tue Mar 25, 2014

Here are some practical examples of digital services unaffected by the 2015 EU VAT rule change, i.e. services not regarded as being electronically supplied (source: revenue.ie):

Example 1 of digital services unaffected

Digital services unaffected

The supply of a game on a DVD or CD-ROM is not affected by the 2015 EU VAT change.

A supply of

  • A good, where the order and processing is done electronically

  • A CD-ROM, floppy disc or similar tangible media

  • Printed matter such as a book, newsletter, newspaper or journal

  • A CD or audio cassette

  • A video cassette or DVD

  • A game on CD-ROM or DVD

Example 2

A supply of

  • Services of lawyers and financial consultants, etc, who advise clients through email

  • Interactive teaching services where the course content is delivered by a teacher over the internet or an electronic network (i.e. via remote link)

Example 3

A supply of

  • Physical repair services of computer equipment

  • Off-line data warehousing services

  • Advertising services, such as in newspapers, on posters and on television

  • Telephone helpdesk services

  • Teaching services involving correspondence courses such as postal courses

  • Conventional auctioneers’ services reliant on direct human intervention, irrespective of how bids are made (e.g. in person, via internet or telephone)

Example 4

A supply of a radio and television broadcasting service provided over the Internet or similar electronic network, simultaneous to the same broadcast being provided over traditional radio or television network.

Example 5

supply of

  • Videophone services (i.e. telephone services with a video component)

  • Access to the internet and world wide web

  • Telephony (i.e. telephone service provided through the internet)

Note: Taxamo content is created for guidance only, please consult your local tax advisor for professional advice.

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