VAT on eServices

VAT on eServices, such as telecommunications, broadcasting, and electronic service is taxed in the customer's EU country.

This requirement applies when the customer is either a consumer or a business, and it applies to vendors regardless of location.

For a business customer, also known as the taxable person, the customer's EU country is one of these options:

  • The country where the business customer is registered.
  • The country where the customer has fixed premises receiving the service

No VAT is actually charged. The customer must reconcile the tax by using the reverse charge mechanism.

For a consumer customer, also known as the non-taxable person, the EU country is the country in which the consumer customer is registered, has a permanent address, or usually resides. The VAT is charged based on this country and not where the vendor is based.

Argentina specifics

None

How Infor meets the requirement

This requirement is not currently supported by this ERP for this country.