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A company has enquired whether the reimbursement of half of its advertising expenses by a supplier is subject to VAT. The DGT indicates that the company receives an advertising service and, by re-invoicing these costs, provides an advertising service to the supplier.
Question posed: Liability for Tax regarding such transactions.
The rebilling of advertising expenses implies that the applicant provides an advertising service to its supplier. Said service shall be subject to VAT if the supplier is established in the territory where the tax applies. If the supplier is located in another Member State, the transaction shall not be understood to have taken place in the territory where the tax applies and shall not be subject to VAT.
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