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The VAT and E-commerce Directive took effect on the 1st of July 2003. This legislation will have a major impact on non-EU suppliers of broadcasting and electronic services who supply such services to EU-based customers, forcing suppliers to levy up to 25 per cent VAT on sales. Affected businesses include Internet service providers, providers of online content services and databases, sellers of online software applications and upgrades, and suppliers of websites and web hosting facilities. The legislation will have a significant impact on the competitiveness of non-EU businesses that manufacture such supplies in the EU.;This text addresses these issues thoroughly. It describes the VAT implications of the supply of computer hardware and software, the VAT treatment of domestic and international IT and telecoms services, as well as the VAT consequences of the outsourcing of such services. It explains the complex area of VAT and how it applies to new technologies, including IT, telecommunications and biotechnology.