dating personal service 20 - Onlinedatingportal net

The dating agency argued that the services cannot be seen as electronic services as they are not fully automated.The member profiles are checked by specially trained personnel.This human involvement only ensures that the members have access to the online community.

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This human participation excludes an electronic service.

The Federal Tax Court (decision from 1st June 2016) agreed with the tax authorities and considered the services as electronic services which are subject to VAT in Germany.

The German tax office has seen these services as electronic services.

This would lead to the fact that the services are subject to VAT in Germany and German VAT must be paid.

As a result: there is no need to become registered in all EU-Member states concerned.

Auch ich habe schon im Netz nach der Liebe gesucht.The chatrooms and news magazines are only of supplementary nature and must be treated like the principal service (here: provision of the database).There are special rules for the taxation of electronic services in the EU-Member states.Basically, the entrepreneur must be registered for VAT in the country where the private individual is situated.However, the entrepreneur can make use of the simplification procedure “Mini One Stop Shop”.The fact that the provided data is not collected by programs as in the case of internet search engines (google) does not change this result.

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