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электронные услуги (What is the definition of electronic services – 2015 B2C EU VAT EU definition of e-services for VAT The EU VAT Directive was modified by an implementation regulation which contains the standard definition of e-services. This characterises e-services based on the following criteria for a supply for a fee / subscription: A service – as opposed to physical goods Information technology-based Provided electronically – through the internet, copper or fibre optic cable and satellite The supply is fully automated – only minimal human intervention Examples of e-services The implementing regulation provides detailed examples and guidance on the types of paid-for services which are considered electronic, and split into five categories: 1. Supply of video, music, games, lotteries and other games of chance  vatlive.com Alexander Demidov) |
