en
VAT obligation on electronic services provided to non-residents
VAT obligation on electronic services provided to non-residents
A service (work) is an activity that is not considered the supply of goods but has a tangible outcome. A good refers to any tangible or intangible property (asset), including electricity, thermal energy, gas, and water. For the purposes of Value Added Tax (VAT), intangible assets, cash funds, and land are not considered goods.
According to Article 169.3 of the Tax Code, when payments are made to a non-resident who is not registered for VAT purposes for services or work provided through electronic commerce, and the payer is not registered with the tax authorities, VAT must be calculated and paid on the amount due to the non-resident in accordance with the procedure established by this article.
A service (work) is an activity that is not considered the supply of goods but has a tangible outcome. A good refers to any tangible or intangible property (asset), including electricity, thermal energy, gas, and water. For the purposes of Value Added Tax (VAT), intangible assets, cash funds, and land are not considered goods.
According to Article 169.3 of the Tax Code, when payments are made to a non-resident who is not registered for VAT purposes for services or work provided through electronic commerce, and the payer is not registered with the tax authorities, VAT must be calculated and paid on the amount due to the non-resident in accordance with the procedure established by this article.