Quelle TVA pour les livraisons de logiciels via Internet?
Un député a récemment posé au Ministre des Finances l'épineuse question suivante : quelle TVA faut-il appliquer à la livraison d'un logiciel standard via Internet?
Il lui a été répondu que la transmission d'un logiciel standard par Internet devait être considéré comme un service visé à l'article 18, (section) 1er, alinéa 2, 1* du CTVA (travail intellectuel)
Dans ce cas, le lieu de prestation du service est déterminé conformément à l'article 21 (section) 3, 7*, d : il s'agit de l'endroit où le preneur de services a établi le siège de son activité économique ou un établissement stable auquel la prestation de services est fournie ou, à défaut, le lieu de domicile ou de sa résidence, lorsque la prestation de services est rendue à un preneur établi en dehors...
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