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A company enquired whether the sale of shoes via its website or a digital platform falls under the special regime for electronic services. The DGT ruled that these transactions are supplies of goods subject to the general VAT regime.
Question raised: Whether the sales made through the website or the digital platform are subject to the special regime for services provided by electronic means.
The sale of goods (shoes) via a website is not a service provided by electronic means, but rather a supply of goods subject to the general regime. Similarly, the sale of goods through a digital platform does not qualify as an electronic service, even if the order is placed online. These supplies of goods are independent of the services provided by the platform owner to the company.
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