News published in INFORMA 2018

New items published in the INFORMA programme during May

Requirements that must be met by training services provided remotely through digital means in order to be qualified as an electronic service and be eligible for the regimes applicable to digital services.

Does a person who reviews products on a website and receives financial compensation for doing so carry out a business or professional activity?

Implications for VAT purposes in the issuance of an invoice by an employed employee who performs a computer service consisting of a web page design without being registered as an entrepreneur or professional.

Possibility of applying the rule of advance payments when the cooperative members are subrogated in a loan granted by a financial institution to the cooperative, in the absence of express or tacit consent of the creditors.