Digital 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).

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