versione italiana english version
HOME PAGE                   Special Scheme VAT rates European legislation Info Help


Registered Users

You are in: Home -> Special scheme

Special Scheme


The Council Directive 2002/38/EC of 7th May 2002, has introduced important temporary modifications to the regime of the imposition of the VAT, as provided for by the Directive 77/388/EEC, concerning the rendering of professional services by means of electronic equipment.

The most significant changes concerns the choice of criteria for defining, for taxation purposes, the site of commercial operators occurring “online”. 

In fact it ascertains whether the place of taxation does however always coincide with that in which the goods or professional services rendered, are in actually consumed. The legislation therefore provides for the application of the tax in that place in which the client holds his actual seat of economic activity or where he has established a permanent activity, or, should it concern a private purchaser, his place of domicile or habitual residence.

Consequently the rendering of professional services by means of electronic equipment to a private European client by a non-European Community operator who does not have a fixed seat of economic activity, or has not established a permanent centre of activity within the territory of the European Community, shall result as being taxable in the European Union for VAT purposes, and in particular, within the Resident State of the private consumer.