Ministerio de Hacienda / Ministry of Finances. SPAIN
PROBLEMS OF E-COMMERCE TAXATION. Indirect Taxation
Characterization of transactions. Supply of tangible goods and services
Location of the supply of services. General criterion: service provider’s fiscal residence. At the present there are increasing delocalization problems 
Identification of non-Community operators. They must register in the EU
Identification of the costumers of the transactions. Possible solution: extension of the Fiscal Identification Number for VAT taxpayers within the EU
Control of the supply of online services by non-Community operators to final consumers of the EU