The 1 January 2015 changes to the EU place of supply rules on electronic, broadcast and telecoms services require EU providers of these services across borders to change to the VAT rate of their customer’s country of residence.
Previously, the provider used the VAT rate of their country of residence.
Supply of video, music, games, lotteries and other games of chance The European Commission has also provided some guidance on what is not an e-service.
Crucially, the use of e-mails to deliver the service does not automatically qualify the service as electronic.
The e Services market is defined by the sale of online services and digital goods via the internet.
This characterises e-services based on the following criteria for a supply for a fee / subscription: The implementing regulation provides detailed examples and guidance on the types of paid-for services which are considered electronic, and split into five categories: 1.Some of these include payment of taxes through i Tax, renewal of drivers’ licences, business registration, passport application, and application of death and birth certificates among many more.This not only makes it easier for the citizen to access the various public services and information, but also makes delivery of service more efficient, convenient and timely.Each registered student will have his/her course listed each academic term in Moodle.Instructors are able to use Moodle to post course materials such as presentations, handouts, projects and they are able to communicate with the students using messages, chat and discussion forums.The ticket reservation or purchase can be completed on a desktop PC or via mobile devices (Smartphones or Tablets).