Section 106 — Finance Act 2014: VAT: supply of services through agents

VAT: supply of services through agents 106 1 Section 47 of VATA 1994 (agents) is amended as follows.

2 In subsection (3), after “services” insert “ , other than electronically supplied services and telecommunication services, ” .

3 After subsection (3) insert— 4 Where electronically supplied services or telecommunication services are supplied through an agent, the supply is to be treated both as a supply to the agent and as a supply by the agent.

5 For the purposes of subsection (4) “ agent ” means a person (“A”) who acts in A's own name but on behalf of another person within the meaning of Article 28 of Council Directive 2006/112/EC on the common system of value added tax.

6 In this section “ electronically supplied services ” and “ telecommunication services ” have the same meaning as in Schedule 4A (see paragraph 9(3) and (4) and paragraph 8(2) of that Schedule).

4 The amendments made by this section have effect in relation to supplies made on or after 1 January 2015.