VAT Point for Bonuses Set by Distributor’s Confirmation, Rules Supreme Administrative Court

• The Supreme Administrative Court ruled on the VAT point for bonuses dependent on distributor confirmation.
• For continuous services related to quality and image objectives, the service is considered performed when the supplier receives confirmation from the distributor.
• If remuneration depends on the distributor’s subjective assessment, the service is only complete and taxable after this assessment is made.

Source: kpmg.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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