VAT on E-services calculator

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This app allows you to calculate the VAT rate and VAT amount that must be charged on electronically supplied services according to EU legislation.

Depending on the type of customer (business or consumer) and his location, the service will be taxed differently.

This VAT on e-services calculator allows you to determine if a digital service is subject to VAT and, if it is, and no exemption is applicable, what the VAT rate and VAT amount are.

Electronically supplied services are those that 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, among others:

  • Website and webpage hosting.
  • Automated, online and distance maintenance of programmes.
  • Accessing or downloading software plus updates.
  • Accessing or downloading of music, films, games, online newspapers and journals, ebooks.
  • Automated distance teaching dependent on the Internet or similar electronic network to function
  • The taxation of these services depends, basically on the circumstances of the buyer, in particular, it depends on whether the customer is acting as a business or as an individual and on the place where such customer is established, has his permanent address or usually resides.

Electronically supplied services do not cover the following:

  • CD-ROMs, CDs,  DVDs, floppy disks and similar tangible media;
  • Books, newsletters, newspapers, journals or any other printed matter
  • Professional services in which the expert (lawyers and financial consultants) advise clients by e-mail;
  • teaching services, where the course content is delivered by a teacher over the Internet; teaching services purely involving correspondence courses, such as postal courses;
  • offline physical repair services of computer equipment;
  • offline data warehousing services;
  • advertising services.
  • access to the Internet and World Wide Web;

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