Revenue and Customs Brief 12 (2020): VAT early termination fees and compensation payments

This brief gives as update on the VAT treatment of compensation and similar payments following recent judgments of the Court of Justice of the European Union (CJEU) Following the CJEU judgments in Meo (C-295/17) and most recently in Vodafone Portugal (C-43/19)

Source HMRC

See also

• ECJ Case C-295/17 (MEO – Serviços de Comunicações e Multimédia) – Judgment – VAT on early termination of broadband deal
• ECJ case C-43/19 (Vodafone Portugal) – Judgment – Termination fees subject to VAT

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