Lin to tha AT VAT law: § 6 Abs 1 Z 13 UStG
The recruitment of potential customers for the conclusion of an insurance policy by means of advertisements and the provision of a technical device in the event of a successful conclusion, the subsequent provision of a contact platform for the collection of the relevant personal data, as well as the performance of a credit check and the subsequent automated forwarding of the data to the respective insurer, constitute a tax-exempt brokerage service.
This also applies if the referral of potential customers takes place exclusively via a platform (via the Internet).
Source rdb.manz.at
Latest Posts in "Austria"
- Margin Scheme Applicability for Used Stairlifts: Requirements and Limits under § 24 UStG
- Input Tax Deduction for Preparatory Actions Toward Taxable Leasing Activities under § 12 UStG
- VAT Implications of Processing Primary Products in Agriculture and Forestry under § 22 UStG
- VAT Treatment of Voluntary Third-Party Payments to Musicians as Non-Taxable Subsidies
- No Input Tax Deduction for Services Not Actually Provided, Regardless of Invoice or Good Faith
