Stay Informed: Overcoming the VAT Challenges Facing Sellers of Electronically Delivered Content
March 14, 2013

Stay Informed: Overcoming the VAT Challenges Facing Sellers of Electronically Delivered Content
This webcast will focus on the challenges that sellers of electronically delivered content face when selling to customers in the European Union and elsewhere.

The European Union (EU) has long required EU established businesses to account for VAT, at the rate where the business is established, on sales of electronically supplied services (ESS), such as mobile applications, downloadable or cloud accessible games and music, and subscriptions to websites, to private individuals located in the EU. Special treatment applies to sales of ESS to business customers. Since 2003, the EU created new procedures for non-EU established sellers, which have created various challenges. For example, non-EU sellers have experienced difficulties determining whether a sale qualifies as ESS, whether the customer is a business customer or private individual, and determining the physical location of the customer. Additionally, non-EU sellers have faced complexities with respect to automating their check-out and billing systems to account for VAT. On December 18, 2012, in advance of the 2015 changes that require EU sellers of ESS to register and account for VAT in a manner similar to those required for non- EU sellers, the EU Commission has released a VAT proposal that addresses some of the questions which have existed for non-EU sellers.

PwC's panelists of VAT specialists will provide their insights into the VAT rules affecting both EU and non-EU sellers of ESS in a business to business and business to consumer context, outline other VAT challenges facing sellers of electronically delivered content, and the opportunities these challenges present.

  • What constitutes electronically supplied services
  • How EU and non-EU sellers account for VAT within the EU
  • How sellers account for VAT outside of the EU
  • Challenges and opportunities facing sellers of electronically supplied services
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