Digitalisation agents' services fall under 21% VAT rate

A digitalisation agent asks whether their services are subject to or exempt from VAT when the client carries out VATable and exempt activities without deduction rights. The DGT replies that the services are subject to VAT and do not benefit from exemption, regardless of the client's activities.

Digitalisation agents must charge 21% VAT on all services, irrespective of the client's activities.