"VAT on robots' activities" [2019] ELECD 1237; in Oberson, Xavier (ed), "Taxing Robots" (Edward Elgar Publishing, 2019) 87

Book Title: Taxing Robots

Editor(s): Oberson, Xavier

Publisher: Edward Elgar Publishing

Section: Chapter 8

Section Title: VAT on robots’ activities

Number of pages: 25

Abstract/Description:

Chapter 8 analyzes the current VAT tax treatment of automated activities with enterprises subject to VAT. VAT, as a consumption tax, will address the use of automation by taxable enterprises in order to tax supplies of goods and/or services within enterprises. Various issues, such as the characterization or the definition of the place of supply for robots’ activities are discussed and notably the potential presence of a fixed establishment. The author is of the view that VAT will be crucial in the future since it is based on the destination principle and focuses on the place of the consumer.