- ECJ confirms that app stores must be treated as resellers for VAT purposes when facilitating in-app purchases, even when acting on behalf of app developers
- The ruling applies to situations where customers make paid purchases within free mobile games through pop-up windows displaying the app store logo and payment system
- App stores are considered to act in their own name during the purchase process, despite later order confirmations showing the app developer as the service provider
- The decision relates to VAT rules before January 2015 changes, though ECJ notes newer regulations should inform interpretation of existing directives
- Place of supply for deemed services between app developers and app stores follows standard business-to-business VAT location rules
Source: kmlz.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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