Phoenix Swiss VAT Agency GmbH

Digital Services: A Brief Overview 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. Examples of Digital Services - Online delivery of software and updates. - Digital access to images, texts, and information (e.g., stock prices, weather reports, public transport schedules). - Streaming or downloading of music, films, and games, including lotteries and games of chance. - Cloud storage and online server hosting. - Downloads of podcasts, programs, applications, and digital content (e.g., graphics, texts, and data). Work & Services Assembly services? Repairs? Material testing? Expert opinions? Architectural services? Let us support you in planning work services and importing materials!