- Advocate General of the ECJ issued an opinion on VAT liability for digital services sold via online platforms.
- Case involves a German company distributing mobile games through an Irish platform from 2012 to 2014.
- German tax authority assessed the company as liable for VAT, treating it as the supplier.
- Advocate General interpreted Directive 2006/112/EC regarding VAT for mobile app sales via platforms before January 1, 2015.
- Platform operator is considered to receive services from the developer and supply them to consumers.
- If the seller is identified as the supplier and VAT is shown in confirmations, the seller is responsible for VAT.
- Opinion clarifies VAT determination for intermediary platforms and digital services before 2015 rule change.
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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