Posts about “App Stores”


App stores EU VAT: platforms and intermediaries

Thu, Oct 16, 2014
App developers will need to forensically trawl over their contracts with app marketplaces and other platforms ahead of the introduction of new EU VAT rules on January 1, 2015. How contracts are written between developers and app stores will be crucial as regards who pays the EU VAT on the cross-border supply of digital services. For example, Google and Apple will pay the VAT – but what about other app stores and intermediaries?