The guidance includes:
- An electronic service or e-services
- VAT treatment of digital gaming services based on the consumer’s place of business, address, or residence
- The ECJ clarification of what constitutes the taxable amount in relation to gambling machines.
- Random generator game operation and tax computation
- Taxable amount for the purposes of pooled games subject to Irish VAT for gaming operators
- Threshold of EUR 10,000 for claiming the VAT one-stop-shop (OSS) regime for streamlined VAT return filing for business-to-consumer (B2C) e-services.
Source: GVC
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