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Taxation and Customs Union

Buying services

What services are meant here? There are two types of services:

  1. On-line ordering and delivery of “virtual” goods and services which can be downloaded via the networks in digital form. This category refers to electronically supplied services.
  2. Ordering of services where once the commercial arrangements have been initiated over the network, the supplier provides the service in its traditional format: travel and ticketing reservations, financial services, advertising, consultancy, etc.

Electronically supplied services

Other services ordered online and provided in traditional format