- BV X offered the first service for e-bikes for free within three months and 500 km
- The service included checking the bike, software, and battery, as well as lubricating moving parts and making necessary repairs
- The free service was listed on invoices as a negative amount, with 21% VAT included
- The tax authority disagreed with the reduced VAT rate for the free service, leading to corrections of €190,852 (2017) and €493,706 (2018)
- BV X appealed the decision, but the court ruled against them, stating that no payment was demanded for the first service
- BV X failed to prove that a payment was required for the service, despite applying the cash accounting system
Source: futd.nl
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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