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Personal data by user to be seen as payment (in kind) for an electronic service?

  • Electronic services in exchange for the possibility of using the personal data
  • Does the transfer of personal data by the customer represent consideration?
  • VAT Committee working paper no.958 excluded the relevance of VAT in all these cases
  • The circumstance that the information has an economic value is not sufficient to suggest that the service received in exchange was provided for consideration
  • There is no direct link if the quantity or quality of personal data transferred will not affect provision of the (electronic) services
  • This could change in light of Directive 2019/770 / EU (protection of consumers) as this compares digital services for consideration with those in exchange for the user’s personal data

Source: eutekne.info

 

 

 

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