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A company sought clarification on whether immediate payment processing services via mobile or email were exempt from VAT. The DGT ruled that, as these services are limited to data management and do not involve direct debits or credits, they constitute information services subject to standard VAT rules.
Companies providing intermediary payment processing services must ensure they correctly apply VAT, as purely administrative or data-driven tasks do not qualify for financial exemptions.
The tax team reviews your specific situation.
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