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.

Mallo Car is a car dealership in Mellingen offering new and used vehicles, with services in import and export. Contact via mobile or email for inquiries.