According to the aforementioned guidance, commissions charged due to the provision of “customer acquisition by the car stand” services provided by the same stands, do not benefit from the exemption provided for in paragraph 27) of article 9 of the CIVA.
The question that was asked to the services was “ The stands that supply only the good that collaborate with our company in attracting customers for credit operations, commission invoices are covered by the exemption under paragraph 27 of article 9 Of the VAT Code? Or they will have to be invoiced with VAT at the rate of 23% “.
Source: espanhaassociados.pt
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