- Concessionaire pays municipality for use of kiosks for advertising
- Concession for advertising purposes does not constitute taxable event for VAT
- Payments made by concessionaire to municipality are not taxed with VAT
- Remunerated services for maintenance, cleaning, and improvement of kiosks are subject to VAT
Source: assets.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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