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V0210-22 ·8 February 2022 ·consulta-vinculante Medium impact
Tax

Card and direct debit collection services are subject to VAT and require invoicing

A local council enquired whether managing municipal revenue collections via card payments or direct debits is exempt from VAT. The DGT ruled that these services constitute collection management and are therefore subject to VAT, necessitating the issuance of invoices.

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2022-02-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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