Insurance services are generally exempt from VAT. This ought to cover services of intermediaries, often called insurance brokers or insurance agents. The basic premise is that the broker intercedes between the person who needs the insurance and the person who can provide it. He usually has direct contact with both sides. But it is accepted that there can be more than one agent in the chain and it is possible for one broker to be put in touch with an insurance company by another intermediary. The ke..