Knowledge group position: cooperating provider of cultural land and intermediary perform independent services

Cooperation between a provider of cultivated land (A) and an intermediary (B) does not constitute a joint supply of cultivated land to third parties, as clarified by the Turnover Tax Knowledge Group.
A retains the role of VAT entrepreneur by purchasing and delivering the cultivated land in its own name and at its own risk, while B acts solely as an intermediary providing independent services to A.
The mutual agreements between A and B regarding profit and risk sharing do not change the independent nature of their roles, with A being the sole supplying party in the transaction.