Chapter 2 – Special Schemes for Telecommunications Services, Broadcasting Services and Electronically Supplied Services

91A. Definitions

This section defines various terms, which are applicable to the special schemes for telecommunications services, broadcasting services and electronically supplied services, for the purposes of this Chapter. Some of the definitions are self-explanatory, the following may be noted:

• broadcasting services are both radio and television broadcasting services.
• Member State of consumption means the MS in which the supply of scheme services takes place (i.e. where the consumer is established, has a permanent address or usually resides - Article 58 of the VAT Directive. Council Implementing Regulation (EU) 1042/2013 provides legal presumptions for customer location).
• Member State of identification, for the non-Union scheme means the MS in which the taxable person applies to be identified for that scheme and, for the Union scheme means the MS in which the taxable person has established his or her business or the MS in which he or she has a fixed establishment.
• non-Union scheme means the scheme for telecommunications services, broadcasting services or electronically supplied services supplied by a taxable person whose business is not established in the EU and has no fixed establishment in the EU.
• scheme services means telecommunications services, broadcasting services or electronically supplied services supplied to non-taxable persons.
• Union scheme means the scheme for telecommunications services, broadcasting services or electronically supplied services supplied by a taxable person whose business is established in the EU or who has a fixed establishment in the EU but whose business is not established in, and who has no fixed establishment in, the MS of consumption.

Relevant Date: Finance Act 2020