- The EU VAT Committee is examining whether providing IT services in exchange for user data constitutes a taxable barter transaction.
- Italy has assessed major platforms like Meta, LinkedIn, and X for VAT on their “free” services, prompting a request for the Committee’s opinion.
- The Committee distinguishes between three models: (a) identical service regardless of data shared (not taxable), (b) variable service based on data shared (case-by-case assessment), and (c) paid subscriptions versus data-for-service models (possible taxable value reference).
- There is still no clear legal framework, and further criteria for evaluating these business models are being developed.
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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