SOFTWARE AS A SERVICE MODEL – LEGAL ASPECTS AND TAX ISSUES – Delivery, facilitation and electronic interface from the point of view of tax authorities
Publication date: October 23, 2025
Recently, administrative courts have been considering the possibility of imposing VAT obligations on individuals and companies providing services via the SaaS model. This article provides an analysis of the nature of the SaaS model, its advantages and disadvantages, the legal obligations associated with it for both users and service providers and the latest administrative court case law related to this model.
