Pocket guide to VAT on digital e-commerce

Alexander Bellheim, Fredrik Erneholm, Caroline Brown, Marcel Jundt

Bird & Bird Advokat KB,  - July 2014.

VAT is a constant issue to be considered for all internet-based businesses, e-commerce transactions and shareholders of IT companies. E-commerce markets offer significant rewards not only for entrepreneurs, but also for tax authorities. The dynamics of economic and technological development incur permanent changes in taxation on VAT. Taxation of digital business and e-commerce is currently in the focus of international organisations.

The booklet is a guide to VAT on digital e-commerce providing a sufficiently detailed summary to give an e-commerce business an understanding of the VAT implications on typical cross-border transactions, VAT on different e-commerce business models, as well as how to manage VAT registration and VAT representative procedures in various member states in the EU. The booklet was mainly prepared by Bird & Bird's VAT specialists, Alexander Bellheim, Caroline Brown, Fredrik Erneholm and Marcel Jundt under the supervision of Bird & Bird tax partners including Brian Mulier and Mathew Oliver.

The booklet can be downloaded here

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