- In e-commerce, commission invoices are subject to VAT, and the process of determining value involves complex cost analyses.
- Commissions are fees paid to intermediaries for facilitating sales, and these can be invoiced as added value to the main product or service.
- For services like accommodation, the VAT rate is generally 10%, as set by law and presidential decrees.
- Travel agencies with official authorization apply the same 10% VAT rate on accommodation and related intermediary services, preventing VAT imbalances and unnecessary refund processes.
- The Ministry of Finance does not have the authority to change these VAT rates by notification; only the President can adjust them within legal limits.
Source: alomaliye.com
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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