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A lessor inquires whether the charging of water supply to the lessee constitutes a payment on behalf of a third party or a rebilling. The DGT determines that, as the water is invoiced in the name of the lessor, it is not a payment on behalf of a third party and must be taxed as a provision of services.
Question posed: Liability for Value Added Tax due to the rebilling of water expenses.
For an expense to be considered a payment on behalf of a third party, it must be paid in the name and on behalf of the client, with the invoice issued in the client's name and an express mandate. If the water invoices are issued in the name of the lessor, it is not a payment on behalf of a third party, but rather a rebilling of expenses. This rebilling constitutes a provision of services subject to VAT at the general rate of 21%.
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