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V0525-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Interactive streaming services classified as electronically supplied services and taxed at the customer's place of residence

A Hungarian company has requested a ruling on whether its live chat services featuring erotic content between performers and customers constitute electronically supplied services and where they should be taxed. The Directorate General for Taxes (DGT) has determined that these are indeed electronically supplied services and that VAT must be settled in the country where the final consumer resides.

In 6 key points

Lifecycle

2024-04-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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