ABSTRACT
In this chapter, the potential VAT implications of the digital barter are examined in light of the EU VAT Directive and the well-established jurisprudence of the Court of Justice of the European Union. First, the existence of a supply of services for consideration is established. Then, the taxable person is identified. It is found that users cannot be deemed as taxable persons, while social media companies clearly form taxable persons. On this basis, observations on the taxable amount of the services provided by social media companies in the context of the digital barter are made. This chapter concludes by examining the potential impact of the implementation of the data collection tax on the VAT treatment of the digital barter.
