From virtual sofas to cryptoassets, the sale of things which exist in the virtual world only forms part of our modern life. In the VAT Committee’s 123rd Meeting, a delegation challenged the view that such sales can be classified as electronically supplied services (ESS) per se. This article argues that that objection was well-founded. This is because, on closer examination, human intervention is (often) at the core of what the seller supplies to the buyer when a digital asset is sold, not merely a minimal feature.
EC Tax Review