- Payments by an IT service provider to a bank for cooperation in an IT migration are not subject to VAT.
- Such payments are not considered remuneration for a service provided by the customer.
- The case clarifies that these payments do not trigger VAT because they are not linked to a specific service from the recipient.
Source: datenbank.nwb.de
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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