Granting an indirect rebate does not make it possible to reduce the VAT due if the sale to an intermediary was subject to the reverse charge (judgment of the Supreme Administrative Court of November 4, 2022, I FSK 236/19)
The case concerned a company whose activities include on the sale of mobile phones. Under the adopted business model, the company delivers these goods to intermediaries (e.g. retail chains), who then resell them to end users (entrepreneurs or consumers).
Source Deloitte
