GUIDELINES RESULTING FROM MEETINGS OF THE VAT COMMITTEE

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GUIDELINES RESULTING FROM THE 93RD MEETING of 1 July 2011
DOCUMENT C – taxud.c.1(2012)1410604 – 709 (1/1)

5. QUESTIONS CONCERNING THE APPLICATION OF EU VAT PROVISIONS

5.1 Origin: United Kingdom, Sweden

References: Articles 28, 44 and 45

Subject: Electronic services supplied by service providers using the network

of telecommunications providers

(Document taxud.c.1(2011)441570 – Working paper No 692)

(Document taxud.c.1(2011)604319 – Working paper No 692 Addendum (EN only))

The VAT Committee is of the almost unanimous view that to establish the place of supply of an

electronic service which the final consumer receives, online or via other telecommunications

networks from an electronic service provider through an intermediary or a third party intervening in

the supply, there is a need to determine who the supplier of the electronic service is.

Where an electronic service is supplied through an intermediary or a third party intervening in the

supply (a telecommunications network provider or another provider), the VAT Committee almost

unanimously agrees that the service shall be deemed to have been supplied to the final consumer

by:

(a) the intermediary where, in supplying the electronic service, he acts in his own name but on

behalf of the electronic service provider, as provided for under Article 28 of the VAT

Directive;

(b) the electronic service provider where, in supplying the electronic service, the intermediary

acts in the name and on behalf of the electronic service provider;

(c) the third party intervening in the supply where, in supplying the electronic service, the third

party acts in his own name and on his own behalf.

The VAT Committee is of the almost unanimous view that in providing the electronic service to

the final consumer the intermediary or the third party intervening in the supply shall be presumed to

have acted in their own name unless, in relation to the final consumer, the electronic service

provider is explicitly indicated as the supplier of the electronic service.

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