Since 2015 e-services supplied to European Union customers are subject to VAT in the country where the customer resides, regardless of whether the customer is a taxable person or a consumer. Services can only qualify as “e-services” when there is minimal human intervention. In this article, the author addresses the criterion of minimal human intervention, analyses what is in – and outside – the scope of the concept of “e-services”, and makes suggestions for improvements to make the definition of “e-services” future proof.