Are Linkedin members rendering VATable services for Linkedin?

The hot news of the recent days was that Italian tax administration challenges Meta (Facebook) for payment of VAT in Italy. The tax authorities claim that the facebook platform does not render free of charge services for its users, but rather it is an “exchange of services” where the users “pay” by providing access to their personal data. This would involve obligation to charge VAT, but since the vast majority of the facbook users do not act in a capacity of a VAT taxpayer, this is mainly about Meta being obliged to pay VAT.

Source Jerzy Martini

See also

• ”Free access to a website” in return of ”personal data” considered as a ”Barter deal”

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