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V0306-22 ·17 February 2022 ·consulta-vinculante Medium impact
Tax

E-commerce platforms provide intermediation services to sellers

A query was raised regarding whether payments made to an e-commerce platform constitute the acquisition of a service subject to VAT. The DGT ruled that the platform provides an intermediation service to the sellers, who must then invoice the end consumer.

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2022-02-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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