Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Value Added Tax Consolidation Act 2010 section 91
Electronic services scheme
Section 91 provided for a special scheme (the electronic services scheme) enabling non-EU suppliers of electronic services to private consumers in the EU to register in a single Member State and account for VAT across all Member States through that registration. This section ceased to apply from 1 January 2015 and was replaced by sections 91A to 91F.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.