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V2525-23 21 September 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · comisionista en nombre propio

Two deliveries of goods subject to VAT occur when a company acts as a commission agent in its own name

A Polish company that manages fuel purchases via cards for its clients requests a ruling on its VAT treatment. The DGT determines that the company acts as a commission agent in its own name, which implies two operations subject to the tax.

The question raised

Question posed: Taxation of the operations carried out by the applicant for the purposes of Value Added Tax.

The DGT's ruling

The applicant acts as a commission agent in its own name, resulting in two distinct deliveries of goods: that from the supplier to the applicant and that from the applicant to its clients. Both operations are subject to the tax and are accrued simultaneously when the supplier makes the good available to the applicant. The taxable base for the delivery to the client shall be the agreed consideration plus the commission.

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