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A port services company asks whether the mercantile fee (T-3) charged to its customers is subject to VAT. The DGT responds that, due to a direct link between the fee and the services provided, it must be included in the VAT base.
Question posed: Whether the amount of the rate that the applicant will pass on to its clients along with the provision of stevedoring and storage services would be subject to Value Added Tax.
The rate for the goods must form part of the VAT taxable base for the provision of stevedoring and storage services. This is due to the existence of a direct link between the port services provided and the services subject to said rate. Since the company does not act on behalf and for the account of the client (the person supplied), but rather as a substitute for the taxpayer, the amount cannot be excluded from the consideration.
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