1.
EU VAT for
digital services
or how to get crazy with the
#VATMESS

2.
Carlos
Hernández
@polimorfico

3.
Welcome to the mess!

4.
Why?

5.
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.
1001
0100

6.
Examples
Downloaded 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.

7.
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.

8.
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

9.
VAT MOSS

10.
Time for
questions!

11.
Thanks!
@polimorfico