Upload
recrea
View
172
Download
5
Embed Size (px)
Citation preview
EU VAT for digital servicesor how to get crazy with the #VATMESS
Carlos Hernández@polimorfico
Welcome to the mess!
Why?
What is an e-service?It’s a service,
not a physical good
It’s provided via the Internet or an electronic network The supply is fully
automated or involves minimal human intervention
It’s essentially based on information technology.
10010100
ExamplesDownloaded and online games.
E-books, images, movies, and videos.
Downloaded and streaming music.
Cloud computing and software as a service (SaaS).
Websites, hosting, VoIP, and ISP.
Who is a consumer?If you supply digital services and your customer doesn’t provide you with a VAT registration number (VRN) then you should treat the supply as B2C.
Where is the consumer?Billing address of the customer
IP address
Location of the bank from which the payment was made
Country code of the SIM card
The location of the customer’s landline
Other commercially relevant information
VAT MOSS
Time for questions!
Thanks!@polimorfico