NEW VAT RULES FOR DIGITAL SERVICES
5. April 2013
Electronic services (=games), are in general, taxed at the place where the customer is established or resides. Where the supplier is established within the EU and the customer is a non-taxable person (= the gamers), the supply is, however, currently taxed at the place where the supplier (=game developers/distribution platform holders) is established. From 1 January 2015, all telecommunications, broadcasting and electronic services will be taxable at the place where the customer belongs (unless the rule on effective use and enjoyment applies), even if the customer is a non-taxable person. Thus for non-taxable persons, EU and non-EU suppliers will need to identify:
• where the customer is established,
• has his permanent address
• or usually resides.
Without a VAT identification number (which is usually reserved for taxable persons) for guidance, the supplier will have to rely to some extent on information from the customer. To ensure legal certainty, and avoid double taxation or non-taxation, suppliers need clear and binding rules on how to do this.
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