Understanding Electronic Supplied Services (ESS) VAT Treatment in the European Union

• Electronic services include website supply, web hosting, software maintenance, image and text supply, database access, and more
• Place of supply for electronic services is where the customer is based
• VAT should be charged on electronic services to taxable persons in Malta, but not to those outside the EU
• VAT should not be charged on electronic services to non-taxable persons outside the EU
• Mini-One Stop Shop allows for VAT registration in one EU Member State to simplify VAT charging for customers in different Member States

Source: papilioservices.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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