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A transport company has enquired whether amounts transferred by a customer to cover a driver's accommodation and subsistence costs should be included in the VAT taxable base. The DGT has ruled that these amounts must be included in the taxable base, unless the specific requirements to be treated as disbursements are met.
Question raised: Whether the aforementioned amounts form part of the Value Added Tax taxable base for transport services.
Accommodation and subsistence expenses passed on to the client form part of the VAT taxable base as they constitute consideration derived from the principal supply. However, they shall not be included in the taxable base if they act as disbursements, which requires that they be paid on behalf of and for the account of the client by means of an express mandate and be justified by invoices issued to the charge of the recipient. If they are considered disbursements, the client shall be the party bearing the VAT on said invoices.
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