Digital goods and services have unique characteristics that set them apart from physical products in legal, economic, technical, and contractual terms. A trader is considered to have fulfilled the delivery obligation when the digital content, or any means of accessing or downloading it, is made available to the consumer or to the physical or virtual device chosen by the consumer for that purpose; or when the digital service is made available to the consumer or to such a device. For the purpose of determining the moment when control transfers from the seller to the buyer – used as the point of revenue recognition – new techniques have emerged in practice. This paper presents examples of procedures for identifying this moment at several leading companies in the IT and digital technology sectors.