VAT Exemption in Non-Agency Mandate Reversed Only When Conditions Are Met

• In a non-representative mandate, each service keeps its own objective nature for VAT purposes, even between mandator and mandatary.
• EU law treats the intermediary as having received and supplied the service personally, creating a legal fiction of two identical consecutive services.
• VAT treatment depends not only on the objective nature of the service, but also on the subjective and territorial conditions.
• For exempt services, such as healthcare or postal services, exemption applies only if all required conditions are met.
• In the postal-services case, the tax authority disputed ordinary VAT on a recharged cost, arguing the relationship should be treated as a non-representative mandate.

Source: eutekne.info

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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