Printed Matter - Supplies Via Internet
- Rate:
Standard
Click on this link for the current and historic VAT rates.- Value-Added Tax Consolidation Act 2010 (VATCA 2010) Ref:
Section: 46(1)(a)
- Order:
- Remarks:
When text information is supplied electronically via the internet it is regarded as the supply of a service. However, when ordered by means of the internet but seperately supplied as physical printed matter it is regarded as the supply of goods.
- Decision:
- Reference: