Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover the latest domestic and EU developments.
Supplies of services via online platforms
Article 9a of the VAT Implementing Regulations 282/2011 seeks to clarify the operation of article 28 of the PVD in relation to electronically provided services via platforms and networks. It deems online platforms to be treated as acting as undisclosed agents when facilitating supplies of electronically supplied services so that VAT is accountable on the full amounts received rather than merely on the commission charged by the platform.
In Fenix International v HMRC (Case C-695/20) the advocate general (AG) has opined that article 9a is compliant with EU law. Given the increasing importance of online services made through a variety of platforms the decision of the CJEU will be highly significant.
Fenix operated a social media online platform called ‘Only Fans’. Via the platform ‘fans’...
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Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover the latest domestic and EU developments.
Supplies of services via online platforms
Article 9a of the VAT Implementing Regulations 282/2011 seeks to clarify the operation of article 28 of the PVD in relation to electronically provided services via platforms and networks. It deems online platforms to be treated as acting as undisclosed agents when facilitating supplies of electronically supplied services so that VAT is accountable on the full amounts received rather than merely on the commission charged by the platform.
In Fenix International v HMRC (Case C-695/20) the advocate general (AG) has opined that article 9a is compliant with EU law. Given the increasing importance of online services made through a variety of platforms the decision of the CJEU will be highly significant.
Fenix operated a social media online platform called ‘Only Fans’. Via the platform ‘fans’...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
