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The inquirer asks whether the compensation board is obliged to issue invoices for additional assessments and if the reverse charge mechanism applies to cleaning and clearing expenses. The Tax Agency responds that the board must issue invoices and that the reverse charge applies if the members of the compensation board act as businesses with an intention to sell.
Question raised 1. Obligation of the compensation board to issue an invoice for the amounts paid by the consultant. 2. Application of the reverse charge mechanism in the case of "cleaning and clearing" expenses.
The compensation board is an entrepreneur acting in its own name but on behalf of the board members. The board members acquire the status of entrepreneurs if they pay urbanization assessments with the intention of selling or transferring the land. In that case, the reverse charge mechanism applies to all assessments, including cleaning, clearing, or administrative expenses. The board must issue an invoice detailing the operations and, where applicable, the mention of the reverse charge mechanism.
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