July 27, 2020

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:


Service e-service Electronically
Covered by
the rules
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
Live webinar No No No
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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