- The ECJ clarified VAT liability for mobile app sales via online platforms in the EU.
- For services supplied before January 1, 2015, the place of supply rules apply even if order confirmations identify the underlying supplier and their VAT rate.
- The directive’s application is not excluded based on how order confirmations are presented to customers.
- The judgment clarifies how pre-2015 place of supply rules apply to online services sold through marketplaces when documentation names the underlying supplier.
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.
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