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VAT treatment of the provision of mobile advertising

A few years ago, advertising agencies discovered the following business model: They purchase a van and equip it with their customers’ advertising imprints. The vehicle is then given to social institutions, clubs, associations or even municipalities “free of charge”. At the beginning of the year, the Bavarian State Tax Office issued a comprehensive statement on the VAT treatment of the provision of advertising vehicles ( decree of January 3, 2023, S 7119.1.1-3/6 St33, NWB FAAAJ-30385 ).

Source: nwb-experten-blog.de

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