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V3220-15 ·21 October 2015 ·consulta-vinculante Medium impact
Tax

The company supplying electronic games is the VAT taxable person and must invoice the consumer

A query was made regarding who should be the VAT taxable person for mobile game downloads and when the invoice should be issued. The DGT has determined that the company supplying the games is the taxable person and, as the recipients are end consumers, the invoice must be issued at the time of the transaction.

In 5 key points

Lifecycle

2015-10-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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