European VAT and Electronically Supplied Services

19 Pages Posted: 2 Sep 2008

Date Written: September 1, 2008


This paper is aimed to provide an in-depth analysis of the European VAT regime applicable to electronically supplied services (e.s.s.), as regards, in particular, what kind of services can be considered as e.s.s. and where they are taxed, taking into account B2B and B2C transactions. Apart from the provisions applicable for the time being, an analysis of the regime introduced by Directive 2008/8/EC (in force from 2010-2015) will be provided.

Keywords: Taxation, VAT, European, technology, electronically supplied services

Suggested Citation

Parrilli, Davide Maria, European VAT and Electronically Supplied Services (September 1, 2008). Available at SSRN: or

Davide Maria Parrilli (Contact Author)

time.lex ( email )

7 rue Joseph Stevens
Brussels, 1000

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