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The application of VAT may raise doubts when this tax affects Internet sales. It may involve the delivery of goods or the provision of services that are carried out through the network. On the one hand, two different situations must be distinguished: how Internet sales are classified and how these operations are taxed in VAT. Firstly, regarding the qualification of operations, it is important to keep in mind that operations carried out over the Internet are qualified in the same way, in the same way as operations outside the Internet, the so-called offline.

Each one has its own qualification, which will depend on its own characteristics. Deliveries of Buy Bulk SMS Service goods will be those that involve the transfer of tangible assets, even if they are contracted over the Internet. On the other hand, the rest of the operations that are not deliveries of goods will be provision of services. Index Elements to consider How Internet sales are taxed Example: Internet sales company Example: electronic service provision company Elements to consider Internet hiring should not be confused with Internet services. That is, the fact that the Internet is used to contract these services or delivery of goods has nothing to do with the fact that the services are provided over the Internet. The operations have to be appropriately characterized.



We must not confuse the services provided over the Internet with the services provided electronically (art. Community Registry //EU). According to this standard, services provided electronically are a specific category of services that have certain characteristics: – they are highly automated – human intervention is minimal – and they are not viable outside of information technologies. They require these technologies for their provision. How Internet sales are taxed To know how these Internet sales are taxed, it is necessary to distinguish whether we are dealing with deliveries of goods or provision of services.

If we are dealing with the delivery of goods, the corresponding location rules must be applied, that is, the place where transportation begins must be taken into account, and the distance sales regime , which may be relevant for these purposes. In the case of provision of services, if we are dealing with services between companies or professionals, the location will be at the destination, the services will be taxed where the client is located; and in the case of services between individuals, we must take into account the existence of some special rule. Services provided electronically within the European Union, as of January , , are taxed where the client is located, unless the provider is a small European company. That is, the rule says that services provided electronically are always taxed where the client is, but when they are provided by SMEs, companies with a transaction volume of less than , euros, these companies are allowed to pay taxes in their country of establishment.
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