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V2678-19 ·1 October 2019 ·consulta-vinculante Medium impact
Tax

Electronic payment gateway management services are subject to VAT

An e-commerce company sought clarification on whether its payment gateway service, which manages income and retains a commission without assuming non-payment risks, was exempt from VAT. The DGT ruled that, because no risks are assumed, the activity constitutes payment collection management and is therefore subject to VAT.

In 6 key points

How it affects those involved

E-commerce platforms and payment intermediaries must ensure their service models are correctly classified, as managing collections without credit risk triggers VAT liability.

Lifecycle

2019-10-01PublishedPublished 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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