Place of supply of services ― broadcasting, telecommunication and electronic (BTE) services

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note looks at the special place of supply rules that apply to broadcasting, telecommunication and electronic (BTE) services.

For an overview of VAT and international services more broadly, see the International services ― overview guidance note.

In-depth commentary on the legislation and case law that applies to BTE services can be found in De Voil Indirect Tax Service V3.193B.

What are BTE services?

BTE services consist of:

•
broadcasting services
•
telecommunication services
•
and electronic services

The meaning of these terms is described below.

Broadcasting services

Broadcasting services include transmission by audio and video signals, regardless of the means used (eg landline, line of sight or satellite link). An example of a broadcasting service is when a customer takes out a subscription for satellite or cable television. However,

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