In general the normal Place of Supply of services rules apply to electronically supplied services (eServices). However an optional scheme known as the Electronic Services Scheme, provided for in Section 91 VAT Consolidation Act 2010, applies where the
supplier is established outside the EU and the customers involved are non- taxable persons e.g. private individuals established in the EU. Under the terms of the scheme ( see
Paragraph 3.1) suppliers can opt to register for VAT in one Member State of the EU and account for VAT due there on all their supplies of eServices made within the EU.