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Information Sheet 10/03, August 2003

This Information Sheet explains further details about the special electronic registration and VAT accounting scheme for non-EU businesses which provide electronically supplied services to EU consumers.

It should be read in conjunction with VAT Information Sheet 7/03 “Electronically supplied services: Special Scheme for non-EU businesses”. You will also need to read the following VAT Information Sheets—

1. ��

   —�������� 1/03 “Electronically supplied services and broadcasting services: new EU place of supply rules”;

2. ��

   —�������� 4/03 “Electronically supplied services: a guide to interpretation”; and

3. ��

   —�������� 5/03 “Electronically supplied services: evidence of customer location and status”.

1 Introduction

1.1 What is this Information Sheet about?

This Information Sheet provides further information about the new Special Scheme for non-EU businesses supplying electronically supplied services to EU consumers (that is, private individuals and non-business organisations). It includes guidance on—

1. ��

   —�������� VAT registration thresholds;

2. ��

   —�������� penalties;

3. ��

   —�������� use of agents;

4. ��

   —�������� currency conversion;

5. ��

   —�������� declaration