- The EU VAT Committee challenges Italy’s claim that data-for-access social media services are VAT-taxable.
- The Committee maintains its 2018 guidance that current EU VAT law does not support taxing user data exchanged for free platform access.
- Italy’s €900m VAT assessment on Facebook, LinkedIn, and X prompted the Committee’s response.
- The Committee concedes VAT may apply in narrowly defined cases, such as when platforms restrict functionality based on personal data permissions.
Source: vatcalc.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.
Latest Posts in "Italy"
- Foundry Services for Commissioned Artworks Subject to 22% VAT, Not 5% Reduced Rate
- Applicable VAT Rate for Art Foundry Services: 5% or 22% for Commissioned Contemporary Artworks?
- 10% VAT Applies to Wood Chips and Sawdust Sales Regardless of Buyer’s Intended Use
- Understanding VAT Exemption for Businesses in Italy: Rules, Transactions, Invoicing, and Accounting Explained
- 10% VAT Applies to Wood Chips and Sawdust Sales Regardless of Buyer’s Intended Use
