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An individual intends to incorporate a company to operate a website for tourism mediation and the sale of goods in the Maldives. The DGT has determined that these mediation operations are not subject to VAT, as they are carried out for recipients based abroad or are linked to real estate located outside national territory.
Question raised: Place of performance of the operations carried out by the taxpayer.
Mediation services provided to entrepreneurs or professionals with their economic activity based in the Maldives are not subject to VAT pursuant to Article 69.One.1º of Law 37/1992. Likewise, mediation in the transfer of real estate located in the Maldives is not subject to the tax as it is directly related to real estate outside the territory to which VAT applies. The activity is classified as a mediation service and not as a service provided via electronic means.
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