VAT and the evolving market of payment transactions
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1 VAT and the evolving market of payment transactions Mark Agnew, Senior VAT Adviser, London Folkert Idsinga, Partner, Amsterdam Koert Bruins, Senior Associate, Amsterdam Indirect Tax Experts Meeting (ITEM) 14 March 2014 Milan
2 Agenda 2
3 Agenda 1. Overview of the payment exemption 2. How card payment transactions work 3. Mobile payments 4. Online ticket agencies 5. Outsourcing 6. New payment methods 3
4 Introduction and overview
5 The payments landscape 5
6 VAT Exemption transactions, including negotiation, concerning payments and transfers (Article 135(1)(d) EU VAT Directive) the effect of transferring funds and entail changes in the legal and financial situation but not mere physical or technical supplies (SDC case C-2/95) excluding debt collection see Axa UK plc (case C- 175/09) 6
7 Exemption post-axa exemption applies according to the nature of the services provided and not the person supplying or receiving those services (SDC) BUT: Payment service provider exempt payment service? taxable debt collection service? goods and services Supplier 7
8 How card payment transactions work
9 4-party model 1. Cardholder offers to pay for an item using a card; 2. Merchant seeks authorization and contacts Merchant Acquirer. At the same time Merchant Acquirer performs fraud and security checks; 3. Merchant Acquirer seeks authorization and contacts Card Scheme; 4. Card Scheme seeks authorization and contacts Card Issuer; 5. Card Issuer provides authorization and contacts Card Scheme; 6. Card Scheme confirms authorization and contacts Card Merchant Acquirer; 7. Merchant Acquirer confirms authorization and contacts Merchant; 8a, 8b. On receipt of authorization, merchant accepts cardholder s offer to purchase item, transmits the transaction data to Merchant Acquirer and hands goods/receipt to the cardholder; 9. Merchant Acquirer sends transaction data to the card scheme; 10. Card scheme sends transaction data to the Card Issuer; 11a/b. Card scheme issues a Report to Card Issuer and Merchant Acquirer; 12. Card Issuer pays Card Scheme via bank transfer; 13. Card Scheme pays Merchant Acquirer via bank transfer; 14. Merchant Acquirer initiates remittance of transaction proceeds to merchant s bank account, either gross or net of fees etc.; 15. Merchant Acquirer pays proceeds to Merchant via bank transfer; 16. Merchant pays fees to Merchant Acquirer via bank transfer (insofar not already withheld); 17. Credit Card-holder initiates payment via his current account to pay card issuer for credit card transactions; 18. Current account provider pays card issuer. 9
10 Mobile payments 10
11 Third party content billing Passing through method or Buy-Sell fiction? Customer orders game for 1.00 (incl VAT) Game is charged on phone bill Telco is entitled to 0.20 (ex VAT)
12 NFC
13 Online ticket agencies
14 Ticket agencies UK VAT litigation Facility fee ( 5) Agency Ticket price + 5 booking fee transaction fee ( 57.50) Ticket Ticket Promoter Supply of event ( 50) Booking fee charged for payment processing exempt from VAT? If booking fee charged to promotor standard rated debt collection? Transaction fee charged for delivery of ticket standard rated Facility fee for agency services standard rated 14
15 Outsourcing
16 Outsourcing of servicing of mortgage loans Servicer payment service, debt collection or credit management? Banks mortgage loans - Process loan agreement in system - Calculate monthly amounts of principal and interest - Pay out principal loan amount - Collection of principal, interest and charges 16
17 New payment methods 17
18 Bitcoin and other cryptocurrencies 18
19 Questions? Thank you! Baker & McKenzie LLP is a member firm of Baker & McKenzie International, a Swiss Verein with member law firms around the world. In accordance with the common terminology used in professional service organisations, reference to a "partner" means a person who is a partner, or equivalent, in such a law firm. Similarly, reference to an "office" means an office of any such law firm.
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