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V1623-19 28 June 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Application of the reverse charge mechanism for web domain procurement from a non-EU provider

A professional seeks clarification on the VAT treatment of a domain name service contracted with a Canadian company. The DGT rules that this constitutes an electronically supplied service and, as the provider is not established in the EU, the reverse charge mechanism applies.

The question raised

Cuestión planteada 1.Calificación de la operación a efectos del Impuesto sobre el Valor Añadido.

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What is published here, applied to a company or a specific case. The first meeting is free.

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