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VAT on Internet Delivered Services

Anne Fairpo Director Wragge & Co looks at what constitutes an internet delivered service and what the VAT implications are for such a service when dealing with both EU and non-EU states
'Internet delivered services' are those services that in the first instance are delivered over the Internet or through a private electronic network. These services include things that might not at first instance be thought of as services such as books and music which when supplied in physical form are classed as goods for VAT purposes. When delivered in digital form these goods are treated for VAT purposes in the same way as other Internet delivered services such as web-hosting. One of the best known examples is the iTunes Music Store delivering music and...

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