Revenue E-Brief

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Revenue E-Brief Issue 04, 24 January 2013

VAT Treatment of eServices and Broadcasting

Full details of the VAT rules relating to eServices and Broadcasting, including the Electronic Services Scheme (ESS) relating to such supplies made by suppliers established outside the EU to private individuals in the EU, and important changes that come into effect on 1 January 2015, are contained in the VAT information Leaflet eServices & Broadcasting - January 2013.