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V2661-23 ·2 October 2023 ·consulta-vinculante Medium impact
Tax

VAT on intra-Community platform services must be reported via Form 309 or 303

A retailer subject to the equivalence surcharge has enquired whether they must declare and pay VAT on commissions charged by a digital platform based in Luxembourg. The Directorate-General for Taxes (DGT) has ruled that the reverse charge mechanism must be applied and the payment made in accordance with their specific tax regime.

In 6 key points

How it affects those involved

This ruling clarifies the VAT obligations for retailers under the equivalence surcharge regime when dealing with intra-Community digital service providers, confirming the application of the reverse charge mechanism.

Lifecycle

2023-10-02PublishedPublished 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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