91A Definitions

In this Chapter—

“broadcasting services” means either or both radio and television broadcasting services;

“EU value-added tax” means value-added tax referred to in the VAT Directive and includes tax within the meaning of section 2;

“identified person” has the meaning assigned to it by section 91B(4) or 91D(4), as the case may be;

“Implementing Regulation” means Council Implementing Regulation (EU) No 282/2011 of 15 March 2011¹ (as amended by Council Regulation (EU) No 967/2012 of 9 October 2012²);

“Member State of consumption” means the Member State in which the supply of scheme services takes place according to Article 58 of the VAT Directive;

“Member State of identification” means—

(a) in the case of the non-Union scheme, the Member State in which the taxable person applies to be identified for the purposes of that scheme;

(b) in the case of the Union scheme, the Member State in which the taxable person has established his or her business or, if the taxable person has not established his or her business in the Community, the Member State in which he or she has a fixed establishment and in which he or she chooses to be identified for the purposes of that scheme;

“national tax number” means a number (whether consisting of either or both numbers and letters) assigned to a taxable person who has not established his or her place of business in the Community by the person’s own national taxation authority;

“non-Union scheme” means the scheme for telecommunications services, broadcasting services or electronically supplied services supplied by a taxable person whose business is not established in the Community, who has no fixed establishment in the Community ^[2]>and is not otherwise required to be registered for value-added tax in any Member State^<[2];

“scheme services” means telecommunications services, broadcasting services or electronically supplied services supplied to non-taxable persons referred to in Article 58 of the VAT Directive;

“Union scheme” means the scheme for telecommunications services, broadcasting services or electronically supplied services supplied by a taxable person whose business is established in the Community or who has a fixed establishment in the Community but whose business is not established in, and who has no fixed establishment in, the Member State of consumption;

“VAT return” means the statement containing the information necessary to establish the amount of EU value-added tax that has become chargeable in each Member State in respect of supplies of scheme services made during a calendar quarter.