The increasing liability of digital platforms in the collection of EU VAT electrónico Fernando Matesanz
By: Matesanz, Fernando
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | ViDA (UNIÓN EUROPEA) | RECAUDACION | COMERCIO ELECTRONICO | ECONOMÍA COLABORATIVA
In:
International VAT Monitor Vol. 34, n. 3, 2023, p. 107-113Summary: In this article, the author describes the cases in which digital platforms mediating and facilitating certain supplies of goods and services assume responsibility for collecting VAT instead of the underlying suppliers due to the so-called “deemed provisions”. The author also analyses many other different situations in which platforms are responsible for collecting VAT. It cannot be ruled out that these situations will increase in the future. Therefore, the author explains that we are faced with new ways of managing VAT.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/3-1 (Browse shelf) | Available | IVM/2023/3-1 |
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In this article, the author describes the cases in which digital platforms mediating and facilitating certain supplies of goods and services assume responsibility for collecting VAT instead of the underlying suppliers due to the so-called “deemed provisions”. The author also analyses many other different situations in which platforms are responsible for collecting VAT. It cannot be ruled out that these situations will increase in the future. Therefore, the author explains that we are faced with new ways of managing VAT.
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