- Some services provided for free may still have a charge for the customer
- Free services related to the company’s own purposes are not subject to VAT
- In some cases, a service provided for free may be considered as part of another economic transaction
- The provision of services without a monetary payment may still be considered as having a reciprocal relationship
- The presence of a reciprocal relationship may indicate that a service is not actually free and is subject to VAT
Source: eutekne.info
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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