electronically supplied services
as defined in Regulation (EU) 2018/302 of the European Parliament and of the Council of 28…, Article 2, point (1) (Definitions)
services which are delivered over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology
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Also defined in
- Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 32006L0112, Article 358, point (2)
the services referred to in point (k) of Article 56(1);