Phoenix Swiss VAT Agency GmbH

A service qualifies as a digital service if it meets all of the following criteria: - It is delivered via the internet or another digital network. - It is provided automatically with minimal human involvement. - It cannot be supplied without information technology. Not considered digital services: - Simple communication between individuals via electronic means (e.g., phone, radio, or optical signals). - Interactive educational services under Article 21(2)(11) of the VAT Act. Distinguishing between digital services and consultancy services subject to reverse charge can be complex.