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A transport company operating via a software application inquired whether voluntary tips left by users for drivers were subject to VAT. The DGT responds that they are not, as there is no consideration for a service.
Question posed: Whether the payment of said tips would be subject to Value Added Tax.
Tips do not form part of the VAT taxable base as they do not constitute remuneration for the provision of services. For a transaction to be onerous, there must be a direct link where the remuneration is the consideration for the service. As they are voluntary and unilateral payments without a fixed amount, there is no agreement or necessary link between the service and the money provided.
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