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An entity queried whether its services for acquiring customers for financial products via stands in shopping centres were exempt from VAT. The DGT ruled that the exemption depends on whether the activity constitutes genuine mediation or is merely the provision of information or advertising.
Companies providing financial services through physical stands must ensure their activities involve active mediation to qualify for VAT exemption, as purely informative or promotional activities do not meet the criteria.
The tax team reviews your specific situation.
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