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Both receivers and suppliers of electronic services should find the following Web page of interest and it should hopefully clarify the situation. This is a general information page from a company of chartered accountants (Griffins) who point to the relevant Customs and Excise documents (at bottom of page). http://www.griffins.co.uk/news/electronic-supplies-new-rules-for-vat.htm I have no relationship with Griffins, I just found their page after doing a search on Google. As far as I understand it, (usual disclaimer here), Eileen Jamieson is correct, in that we will now have to pay VAT on services we receive from outside the EU. Previously, services based in the States and billing us in dollars (like some databases from EBSCO) did not charge us VAT, we will now be charged. hope this helps! Marie-Laure