The company that re-invoices the service does not physically perform it, but only leads to the provision to a third party – explained the Supreme Administrative Court.
The case concerned a tax consultancy company that provides legal and tax assistance services. It happens that he uses the help of a notary office. All notarial activities (preparation of files, certification, delivery of declarations made by the client) are carried out as part of the company’s cooperation with the office. The company acquires them on its own behalf but for the benefit of customers. However, they are the ones who directly stand up to the notarial deed and pay for services.
The company believed that it could re-invoice notary services to customers and deduct VAT resulting from invoices issued by the notary’s office.
