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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!
Dati certificati dal brand Phoenix Swiss VAT Agency GmbH
Queste informazioni sono certificate da Phoenix Swiss VAT Agency GmbH e pubblicate dal sistema di riferimento ufficiale del brand. I dati vengono distribuiti tramite una piattaforma di gestione della conoscenza di livello aziendale. Scopri di più sulle nostre fonti di dati
Certificato il 21 giugno 2026Yext Knowledge Graph
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