The following elements together form a digital service:

• A service (i.e. not goods) 

• Delivered via the internet, or an electronic network 

• Supply is essentially automated, or involves minimal human intervention 

• Difficult to perform the service in the absence of information technology

Here are some common examples of digital services: 

• Software products and software upgrades

• Software provided as a service (‘SaaS’)

• Cloud computing

• Downloading and playing online games

• E-books

• Subscriptions to online content 

• Websites, hosting, VoIP and content 

• Music, films, images and photographs 

• E-services

• Access to e-markets 

• Distance learning (pre-recorded and downloadable sessions)

And here are common examples of cases which are not classified as digital services:

• A PDF document manually emailed by seller

• Live webinar online

• Software developer's contribution delivered and sold as a software development service

If a company supplies a package of services/goods, the company has to analyse the nature of the bundle and decide whether the complete package should be considered as a digital service, or each element in the bundle should be classified and treated separately.

For instance, if a company provides a packaged software and onsite support activities as a bundle, it would be reasonable to consider the packaged software as a digital service, and the onsite support activities as a professional service instead.