Value Added Tax Act 1994

[F1 [F2 Electronically supplied, telecommunication and broadcasting services] U.K.

Textual Amendments

F1 Sch. 4A inserted (with effect in accordance with Sch. 36 para. 14(3) of the amending Act) by Finance Act 2009 (c. 10), Sch. 36 para. 11 (with Sch. 36 para. 19)

F2 Sch. 4A para. 15 cross-heading substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 3(2)

[F3 15 (1) A supply to a person who is not a relevant business person of services to which this paragraph applies is to be treated as made in the country in which the recipient belongs (but see [F4 sub-paragraph (3) and] paragraph 8). U.K.

(2) This paragraph applies to-

(a) electronically supplied services (as to the meaning of which see paragraph 9(3) and (4)),

(b) telecommunication services (as to the meaning of which see [F5 paragraph 9E(2)], and

(c) radio and television broadcasting services.]]

[F6 (3) Sub-paragraph (1) does not apply in relation to a supply of services where—

(a) the supplier of the services belongs in only one member State,

(b) the services are supplied to relevant EU persons,

(c) the value of the supply, taken together with the value of relevant supplies already made by the supplier in the calendar year in which the supply is made, does not exceed £8,818, and

(d) the value of relevant supplies made by the supplier in the calendar year preceding that in which the supply is made did not exceed £8,818,

unless the supplier has made an election under this paragraph or under the law of a member State in which the supplier belongs that the supply is to be treated as made in the country in which the recipient belongs.

(4) An election may be made for the purposes of this paragraph by a supplier who belongs in the UK in relation to relevant supplies made by that supplier.

(5) An election under this paragraph must—

(a) be made by notice in writing,

(b) specify the date on which the election is made, and

(c) be received by the Commissioners no later than 30 days after that date.

(6) An election made by a supplier under this paragraph has effect in relation to relevant supplies made by that supplier—

(a) on the day on which the election is made,

(b) on subsequent days in the same calendar year, and

(c) in the next two calendar years.

(7) For the purposes of this paragraph—

• “relevant EU persons” means persons belonging in a member State or member States other than that in which the supplier belongs, and

• “relevant supplies” means supplies to relevant EU persons of services to which this paragraph applies;

• references to the value of supplies are to their value excluding VAT.]

Textual Amendments

F3 Sch. 4A para. 15 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Exceptions Relating to Supplies Not Made to Relevant Business Person) Order 2014 (S.I. 2014/2726), arts. 1(2), 3(1)

F4 Words in Sch. 4A para. 15(1) inserted (1.1.2019) by The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1194), arts. 1(2), 3(a)

F5 Words in Sch. 4A para. 15(2)(b) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 (S.I. 2017/778), arts. 1(1), 4

F6 Sch. 4A para. 15(3)-(7) inserted (1.1.2019) by The Value Added Tax (Place of Supply of Services) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1194), arts. 1(2), 3(b)