Forum Contributions: Why (Most) Sales of Digital Assets are Not Electronically Supplied Services - EC Tax Review View Forum Contributions: Why (Most) Sales of Digital Assets are Not Electronically Supplied Services by - EC Tax Review Forum Contributions: Why (Most) Sales of Digital Assets are Not Electronically Supplied Services 33 6

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