The amendments made to the Value Added Tax Law (LIVA) regarding digital services have represented a significant advance in the control and taxation of a particular sector of commercial activity that for a long time was benefited by the non-existence tax regulation in the matter. However, some of the fundamental and proceeding provisions that will enter into force in 2021, regarding the above mentioned services, could affect the human rights of taxpayers, and lead to some issues that should be taken into consideration.