- The ECJ clarified that Article 28 of the EU VAT Directive can apply to intermediaries in in-app purchase transactions, even if the end user receives order confirmations naming the principal supplier.
- The application of Article 28 depends on a factual analysis of all circumstances, not just formal documentation.
- The judgment provides guidance on the relationship between Article 28 and Article 9a, but does not adopt the broader interpretation of Article 9a suggested by the Advocate General.
- The case involved Xyrality GmbH, which supplied mobile apps via an Irish app store, with in-app purchases processed and confirmed by the app store, while the actual supplier was only identified in post-purchase emails.
Source: insightplus.bakermckenzie.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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