- Services provided by natural persons or legal entities as pension advisors are subject to VAT
- Starting from January 1, 2023, all services are subject to VAT unless explicitly exempted by law
- The VAT law exempts income from dependent personal services and the practice of liberal professions from the tax
- Remuneration of pension advisors who are natural persons and fall under the second category of taxpayers are exempt from VAT
- Services provided by legal entities as pension advisors are subject to VAT unless they meet the requirements to be classified as professional societies
Source: assets.kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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