VAT on webinars electrónico Hans-Martin Grambeck
By: Grambeck, Hans Martin
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Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | COMERCIO ELECTRONICO | INTERNET | UNION EUROPEA
In:
International VAT Monitor v. 32, n. 3, 2021 Summary: The ongoing corona pandemic and the resulting ban on human gatherings have brought about a boom for webinars and other kinds of online events. As there is no physical location, the question of the place of supply for VAT purposes arises in the case of paid services. The result of such an analysis based on current VAT rules may surprise some, as it opens up scope for tax optimization. An explicit regulation that accords with the consumption tax concept of VAT would be necessary to avoid risks, as well as untaxed revenues and double taxation. However, this may require a change in the EU VAT Directive with the coordination of all Member States.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2021/3-7 (Browse shelf) | Available | IVM/2021/3-7 |
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| IVM/2021/3-4 Nokia and World Comm | IVM/2021/3-5 GST and phoenixing of companies | IVM/2021/3-6 Supreme Court delineates scope of new GST law quite widely | IVM/2021/3-7 VAT on webinars | IVM/2021/4 International VAT Monitor | IVM/2021/4-1 VAT on digital services and B2C transactions | IVM/2021/4-2 Danske Bank |
Disponible únicamente en formato electrónico.
Resumen.
The ongoing corona pandemic and the resulting ban on human gatherings have brought about a boom for webinars and other kinds of online events. As there is no physical location, the question of the place of supply for VAT purposes arises in the case of paid services. The result of such an analysis based on current VAT rules may surprise some, as it opens up scope for tax optimization. An explicit regulation that accords with the consumption tax concept of VAT would be necessary to avoid risks, as well as untaxed revenues and double taxation. However, this may require a change in the EU VAT Directive with the coordination of all Member States.
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