VAT Newsletter 49/2025
Barter Transaction with User Data? New VAT Committee Working Paper
Digital business models are creating new challenges for EU VAT law: Are supposedly free IT services really free – or do we pay with our data? If so, this may qualify as a supply for consideration subject to VAT. A recent working paper from the EU VAT Committee provides further clarification on the existing guidelines and explains when there can be a direct link between IT services and personal data. In our newsletter, we give you a clear overview of the most important updates and background information.
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