Electronic services under VAT mean services which are automatically delivered over the internet, an electronic network, or an electronic marketplace. Such services should be provided automatically over the internet with minimal human intervention. The service described by you appears to fall within the list of electronic services as per Law i.e "supply of images, text, and information provided electronically, such as photos, screensavers, electronic books and other digitised documents and files". So if you have an online catalogue of images which your clients subscribe to access and use, then it should fall within above services and would likely be considered as taking place with minimal human intervention. You may refer the FTA VAT Guide | VATGEC1 - E-Commerce (refer Section 4 of the guide) available on the website to check and make sure you fall within Electronic services definition. If yes, then the place of supply will depend on use and enjoyment of the supply. For example, If your customer is based in UK access your platform and pays subscription fee then place of supply would be outside UAE hence out of scope of VAT. Please go through the guide to check if you meet the requirements.