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A bar using the objective estimation method and the simplified VAT regime seeks clarification on whether it can continue doing so after receiving payments from suppliers for selling their products exclusively. The DGT rules that these payments constitute consideration for exclusive sales services rather than a discount, necessitating a transition to the general VAT regime and direct estimation.
Businesses providing exclusive sales services must ensure they are registered under the general VAT regime and direct estimation, as such payments are classified as service fees rather than discounts.
The tax team reviews your specific situation.
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