The royalties for the use of the online platform, in the context of the assignments or concessions in use of trademarks or patents, must be subject to VAT at the standard rate.
The Inland Revenue considers the provision of services consisting in the granting of a trademark and the provision of an online platform by a company in favor of an analysis laboratory, which then draws up a diagnostic report aimed at providing personalized nutritional advice to customers of a pharmacy, to be subject to VAT.
Sources:
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