SaaS & digital services

Classifying SaaS, software development and licences

Why automation, usage rights and bespoke work must be captured separately.

Updated: 2026-07-11 Rule version: tax-knowledge-2026.07 Valid from: 2026-07-11
Global B2B businessB2C consumer Digital servicesServicesMixed supply

SaaS is not automatically the same as bespoke software development or licensing. Tax logic needs structured facts on description, automation, human involvement, rights, term and customer.

Common distinctions

Standard platform access is often a digital service. Bespoke development, implementation or ongoing advice may be a separate service. Licensing can also raise withholding-tax or registration questions.

Bundles and subscriptions

Setup, licence, hosting, support and consulting must not be collapsed into one category without analysis. Price allocation and principal supply should be documented.

Dynafis data model

Dynafis stores supply type, automation, licence component, service period and recurring billing separately so the rule matrix remains extensible.

Official references

Sources support traceability; national implementation and the individual case still require review.

saassoftwarelicensedigital services
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