- If the re-invoicing refers exclusively to an expense borne by the taxable person that is re-invoiced to its customers, the re-invoicing of expenses is a provision of subject and non-exempt services, for which the Tax must be passed on at the general rate of 21%.
- On the other hand, if the re-invoicing is carried out within the framework of a delivery of goods or a provision of services for which it could be considered an accessory (and this occurs when it does not constitute an end in itself for the clientele, but rather the means to enjoy the main service provided in the best conditions), the re-invoiced expenses will be accessories to the main service and will receive the same treatment as the latter.
Source: audiconsultores-etlglobal.com
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