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A Dutch platform inquired whether the presumption of acting on behalf of the service provider applied when intermediating pre-recorded educational content. The DGT ruled that this presumption applies if the platform authorises the charge or sets the general terms and conditions, implying that the platform is the service provider to the end customer.
Question posed: Whether in the business model in which the inquirer acts as an intermediary on behalf of and for the account of content creators in relation to educational services consisting of pre-recorded videos, the presumption provided for in Article 9 bis of Implementing Regulation 282/2011 is applicable for Value Added Tax purposes.
Pre-recorded educational videos are services provided by electronic means. The presumption under Article 9 bis of Regulation 282/2011 applies when the platform authorizes the charge to the customer or sets the general conditions of the provision. In such cases, it is presumed that the platform acts on its own behalf, even if on behalf of the provider, and is the provider of the service to the recipient. Compliance with these conditions is a matter of fact that must be proven.
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