Phoenix Swiss VAT Agency GmbH

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.