Place of Supply - Electronic Services

What is your level of understanding of the VAT rules on Electronic Services?

• I feel very confident about my knowledge

• I need more training on this topic

• I’m not sure

• I’m not confident about it

Which of the following is an electronic service?

• Online training provided by a facilitator on Microsoft Teams

• Watching a new show on TV

• Booking a driver through the Careem / Uber app

• Live streaming over the internet

What is the place of supply of electronic services?

• The supplier’s location

• The place of use and enjoyment

• The customer’s location

• The customer’s billing country

What tax rate can be applied when making a supply of electronic service? (Select all that apply)

• Standard rate - 5%

• Zero-rated - 0%

• Exempt

• Out of scope

What is the place of supply of an online TV streaming service provided by a UAE company to a customer in Belgium?

• UAE

• Belgium

• The UAE and Belgium

• The GCC