To login to the VOES service, or to apply for registration, please see the scheme’s Welcome page.
VAT On e-Services are a special Value Added Tax (VAT) scheme for non-EU businesses providing electronically supplied services to EU consumers (that is, private individuals and non-business organisations). The scheme provides an optional, simplified means of registering and accounting electronically for EU VAT with effect from 1 July 2003. To prevent the need for such non-EU businesses registering in every EU member state where they supply customers, this special scheme allows them to register and account for EU VAT in a single EU Member State of their choice.
Please note that the scheme does not apply to supplies to business customers in the EU as they will account for any tax due using the 'reverse charge' procedure.
For a more detailed explanation about this special VAT scheme, please read the following VAT Information Sheets:
The National Archive website provides a snapshot of VAT Information Sheets that were previously published on the HMRC website.