The expansion of the Value Added Tax (VAT) and Goods and Services Tax (GST) indirect tax to include business to consumer (B2C) sales of digital services is one of the most important new revenues for many countries.
What are the electronically supplied services?
E-services that a company supplies electronically can be:
- Supplies of images or text, such as photos, screensavers, e-books and other digitized documents (e.g., PDF files)
- Supplies of music, films and games, including games of chance and gambling games, and programs on demand