B2C

News that the Italian authorities are assessing Meta for VAT on the supply of Facebook has thrown into the spotlight the issue of whether VAT is due on the supply of ‘free’ digital services. Valentina Sloane KC (Monckton Chambers) examines the issues at stake.

Sarah Gabbai and James Ross (McDermott Will & Emery) consider the options for businesses engaged in cross-border sales of business to consumer digital services to EU-based consumers on or after 1 January 2021. 

They say 'only fools and horses work'... An adviser explains the intricacies of VAT to a small Peckham based business with ambitious plans to expand its trading operations. David Rudling reports.