CJEU Clarifies VAT Rules for App Stores: Platforms Deemed Suppliers in Digital Sales

• The CJEU ruled that digital platforms (like app stores) are deemed the suppliers of digital services to end customers for VAT purposes.
• Developers are considered to supply their services to the platform, not directly to end users.
• The place of supply for the developer’s service is where the platform is established.
• The platform is responsible for charging and remitting VAT to final customers; developers apply the reverse charge for their supply to the platform.
• The judgment clarifies VAT obligations for digital marketplaces, ensuring consistent treatment across the EU.

Source: globalvatcompliance.com

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.

---

---