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A company plans to sell vouchers for laser hair removal services in third-party centers and share revenue with them. The DGT determines that the company is a taxable person and that the vouchers are advance payments subject to VAT.
Question posed: VAT treatment of the described operations, as well as their invoicing.
The company shall have the status of a taxable person by organizing its own means to provide services. The vouchers are not governed by specific voucher regulations, but are rather evidence of advance payments. VAT is accrued at the time of the total or partial collection of said payments. The company must charge the tax via invoice for both the operations and the advance collections. The centers receiving 50% must invoice said amount to the applicant as consideration for their services.
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