Digital Services: A Brief OverviewDigital Services: A Brief Overview A service qualifies as a digital service if it meets all of the following criteria: • It is delivered via the internet or another digital network. • It is provided automatically with minimal human involvement. • It cannot be supplied without information technology. Not considered digital services: • Simple communication between individuals via electronic means (e.g., phone, radio, or optical signals). • Interactive educational services under Article 21(2)(11) of the VAT Act. Distinguishing between digital services and consultancy services subject to reverse charge can be complex. Examples of Digital Services • Online delivery of software and updates. • Digital access to images, texts, and information (e.g., stock prices, weather reports, public transport schedules). • Streaming or downloading of music, films, and games, including lotteries and games of chance. • Cloud storage and online server hosting. • Downloads of podcasts, programs, applications, and digital content (e.g., graphics, texts, and data). Work & Services Assembly services? Repairs? Material testing? Expert opinions? Architectural services? Let us support you in planning work services and importing materials!
