Inserted by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services.

Substituted by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services.

Deleted by Council Implementing Regulation (EU) No 1042/2013 of 7 October 2013 amending Implementing Regulation (EU) No 282/2011 as regards the place of supply of services.

http://www.legislation.gov.uk/eur/2011/282/article/7Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)Council Implementing Regulation (EU) No 282/2011Council Implementing Regulation (EU) No 282/2011 of 15 March 2011 laying down implementing measures for Directive 2006/112/EC on the common system of value added tax (recast)2020-12-11King's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02011R0282-20200101texttext/xmlen2020-01-01CHAPTER IVTAXABLE TRANSACTIONS
(ARTICLES 24 TO 29 OF DIRECTIVE 2006/112/EC)
Article 71

‘Electronically supplied services’ as referred to in Directive 2006/112/EC shall include services which are delivered over the Internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology.

2

Paragraph 1 shall cover, in particular, the following:

a

the supply of digitised products generally, including software and changes to or upgrades of software;

b

services providing or supporting a business or personal presence on an electronic network such as a website or a webpage;

c

services automatically generated from a computer via the Internet or an electronic network, in response to specific data input by the recipient;

d

the transfer for consideration of the right to put goods or services up for sale on an Internet site operating as an online market on which potential buyers make their bids by an automated procedure and on which the parties are notified of a sale by electronic mail automatically generated from a computer;

e

Internet Service Packages (ISP) of information in which the telecommunications component forms an ancillary and subordinate part (i.e. packages going beyond mere Internet access and including other elements such as content pages giving access to news, weather or travel reports; playgrounds; website hosting; access to online debates etc.);

f

the services listed in Annex I.

3

Paragraph 1 shall not cover the following:

a

broadcasting services;

b

telecommunications services;

c

goods, where the order and processing is done electronically;

d

CD-ROMs, floppy disks and similar tangible media;

e

printed matter, such as books, newsletters, newspapers or journals;

f

CDs and audio cassettes;

g

video cassettes and DVDs;

h

games on a CD-ROM;

i

services of professionals such as lawyers and financial consultants, who advise clients by e-mail;

j

teaching services, where the course content is delivered by a teacher over the Internet or an electronic network (namely via a remote link);

k

offline physical repair services of computer equipment;

l

offline data warehousing services;

m

advertising services, in particular as in newspapers, on posters and on television;

n

telephone helpdesk services;

o

teaching services purely involving correspondence courses, such as postal courses;

p

conventional auctioneers’ services reliant on direct human intervention, irrespective of how bids are made;

q

telephone services with a video component, otherwise known as videophone services;

r

access to the Internet and World Wide Web;

s

telephone services provided through the Internet.

t

tickets to cultural, artistic, sporting, scientific, educational, entertainment or similar events booked online;

u

accommodation, car-hire, restaurant services, passenger transport or similar services booked online.

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Inserted by
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<chapter eId="chapter-IV" period="#period1">
<num>CHAPTER IV</num>
<heading>
<inline name="multi-heading">
<strong>TAXABLE TRANSACTIONS</strong>
</inline>
<br/>
<inline name="multi-heading">
<strong>(ARTICLES 24 TO 29 OF DIRECTIVE 2006/112/EC)</strong>
</inline>
</heading>
<article eId="article-7" period="#period1">
<num>Article 7</num>
<paragraph eId="article-7-1">
<num>1</num>
<content>
<p>‘Electronically supplied services’ as referred to in Directive 2006/112/EC shall include services which are delivered over the Internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology.</p>
</content>
</paragraph>
<paragraph eId="article-7-2">
<num>2</num>
<intro>
<p>Paragraph 1 shall cover, in particular, the following:</p>
</intro>
<subparagraph eId="d4e650">
<num>a</num>
<content>
<p>the supply of digitised products generally, including software and changes to or upgrades of software;</p>
</content>
</subparagraph>
<subparagraph eId="d4e656">
<num>b</num>
<content>
<p>services providing or supporting a business or personal presence on an electronic network such as a website or a webpage;</p>
</content>
</subparagraph>
<subparagraph eId="d4e662">
<num>c</num>
<content>
<p>services automatically generated from a computer via the Internet or an electronic network, in response to specific data input by the recipient;</p>
</content>
</subparagraph>
<subparagraph eId="d4e668">
<num>d</num>
<content>
<p>the transfer for consideration of the right to put goods or services up for sale on an Internet site operating as an online market on which potential buyers make their bids by an automated procedure and on which the parties are notified of a sale by electronic mail automatically generated from a computer;</p>
</content>
</subparagraph>
<subparagraph eId="d4e674">
<num>e</num>
<content>
<p>Internet Service Packages (ISP) of information in which the telecommunications component forms an ancillary and subordinate part (i.e. packages going beyond mere Internet access and including other elements such as content pages giving access to news, weather or travel reports; playgrounds; website hosting; access to online debates etc.);</p>
</content>
</subparagraph>
<subparagraph eId="d4e680">
<num>f</num>
<content>
<p>the services listed in Annex I.</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="article-7-3">
<num>
<ins class="substitution O001001M002 first">
<noteRef href="#c000002" marker="F2" class="commentary attribute F"/>
3
</ins>
</num>
<intro>
<p>
<ins class="substitution O001001M002 last">Paragraph 1 shall not cover the following:</ins>
</p>
</intro>
<subparagraph eId="d4e694">
<num>
<ins class="substitution O001001M003 first">
<noteRef href="#c000002" marker="F2" class="commentary attribute F"/>
a
</ins>
</num>
<content>
<p>
<ins class="substitution O001001M003 last">broadcasting services;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e702">
<num>b</num>
<content>
<p>telecommunications services;</p>
</content>
</subparagraph>
<subparagraph eId="d4e708">
<num>c</num>
<content>
<p>goods, where the order and processing is done electronically;</p>
</content>
</subparagraph>
<subparagraph eId="d4e714">
<num>d</num>
<content>
<p>CD-ROMs, floppy disks and similar tangible media;</p>
</content>
</subparagraph>
<subparagraph eId="d4e720">
<num>e</num>
<content>
<p>printed matter, such as books, newsletters, newspapers or journals;</p>
</content>
</subparagraph>
<subparagraph eId="d4e726">
<num>f</num>
<content>
<p>CDs and audio cassettes;</p>
</content>
</subparagraph>
<subparagraph eId="d4e732">
<num>g</num>
<content>
<p>video cassettes and DVDs;</p>
</content>
</subparagraph>
<subparagraph eId="d4e738">
<num>h</num>
<content>
<p>games on a CD-ROM;</p>
</content>
</subparagraph>
<subparagraph eId="d4e744">
<num>i</num>
<content>
<p>services of professionals such as lawyers and financial consultants, who advise clients by e-mail;</p>
</content>
</subparagraph>
<subparagraph eId="d4e750">
<num>j</num>
<content>
<p>teaching services, where the course content is delivered by a teacher over the Internet or an electronic network (namely via a remote link);</p>
</content>
</subparagraph>
<subparagraph eId="d4e757">
<num>k</num>
<content>
<p>offline physical repair services of computer equipment;</p>
</content>
</subparagraph>
<subparagraph eId="d4e763">
<num>l</num>
<content>
<p>offline data warehousing services;</p>
</content>
</subparagraph>
<subparagraph eId="d4e769">
<num>m</num>
<content>
<p>advertising services, in particular as in newspapers, on posters and on television;</p>
</content>
</subparagraph>
<subparagraph eId="d4e775">
<num>n</num>
<content>
<p>telephone helpdesk services;</p>
</content>
</subparagraph>
<subparagraph eId="d4e781">
<num>o</num>
<content>
<p>teaching services purely involving correspondence courses, such as postal courses;</p>
</content>
</subparagraph>
<subparagraph eId="d4e787">
<num>p</num>
<content>
<p>conventional auctioneers’ services reliant on direct human intervention, irrespective of how bids are made;</p>
</content>
</subparagraph>
<subparagraph eId="d4e793">
<num>
<del class="O001001M004 first">
<noteRef href="#c000003" marker="F3" class="commentary attribute F"/>
q
</del>
</num>
<content>
<p>
<del class="O001001M004">telephone services with a video component, otherwise known as videophone services;</del>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e801">
<num>
<del class="O001001M004">r</del>
</num>
<content>
<p>
<del class="O001001M004">access to the Internet and World Wide Web;</del>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e809">
<num>
<del class="O001001M004">s</del>
</num>
<content>
<p>
<del class="O001001M004 last">telephone services provided through the Internet.</del>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e817">
<num>
<ins class="O001001M005 first">
<noteRef href="#c000001" marker="F1" class="commentary attribute F"/>
t
</ins>
</num>
<content>
<p>
<ins class="O001001M005">tickets to cultural, artistic, sporting, scientific, educational, entertainment or similar events booked online;</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="d4e825">
<num>
<ins class="O001001M005">u</ins>
</num>
<content>
<p>
<ins class="O001001M005 last">accommodation, car-hire, restaurant services, passenger transport or similar services booked online.</ins>
</p>
</content>
</subparagraph>
</paragraph>
</article>
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