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How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 13 rulings · 2014–2022

Current position

The VAT exemption for insurance mediation requires activities that bring parties closer together or the search for clients to connect them with the insurer. Pure 'back office' services, the mere supply of data or information without additional action, or the professional management of claims are not considered exempt. For the work of an external collaborator to be exempt, they must perform pre-contractual tasks or advisory services that contribute to the conclusion of the contract.

The DGT's position has remained constant since 2014. All rulings agree that administrative support activities, claims management, or the supply of data without mediation action do not fulfill the essential function of mediation and are subject to VAT.

Analysis based on 11 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13

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