Determining When to Collect Value-Added Tax for European Subscription Sales
As I’ve previously reported, while US and European publishers didn’t have to charge a Value-Added Tax rate to print subscriptions, they do have to collect and remit VAT for digital sales of goods and services. And content is considered an Electronically-Supplied Service (ESS). ESS can also include: Web-hosting, distance maintenance of programs and equipment Software downloads or SaaS Images, text and information and database access Music, films and games, including video games Sports, scientific and entertainment broadcasts and virtual events E-learning According to…
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