- The EU Court of Justice ruled that Határ’s activities constitute a service for VAT purposes, separate and independent from the exempted supply of goods. Határ Diszkont Kft. sells goods to non-EU buyers and refunds the VAT, charging a 15% administration fee. This fee is considered a charge for exempt services, but the Hungarian Tax Authority disagrees. The EU Court clarified that neither Article 146(1)(e) nor Article 135(1)(d) of the VAT Directive exemptions apply to this service. It also noted that it is against EU law for the Hungarian tax authority to treat administration fees as net amounts excluding VAT when the service is considered exempt and the VAT cannot be reclaimed from buyers.
Source: taxlive.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.
