In the case of a one-time brokerage service, the entire fee is subject to VAT in the year in which the service is rendered. This also applies if payment of the fee is spread in equal annual installments over the subsequent years. With its decision in the C‑324/20 X-Beteiligungsgesellschaft case, the European Court of Justice (ECJ) answers the request for a preliminary ruling submitted by the Federal Tax Court and confirms its case law that VAT is due at the time services are supplied, even where payment relating to the transaction carried out was not yet received.
Source: PwC DE
Latest Posts in "European Union"
- EU Travel & Tourism VAT: What to Expect from the 2026 Reform Package
- European Commission – EU e‑Invoicing Consultation
- Roadtrip through ECJ Cases – Focus on ”TOMS” (Travel Operating Margin Scheme) (Art. 306-310)
- Commission welcomes selection of Lille as seat for EU Customs Authority
- Comments on C-513/24 (Oblastní nemocnice Kolín) – Obligation for the presence of goods in hospital not decisive for VAT deduction
