the tax administration updates the conditions for VAT exemption

The VAT exemption for insurance and reinsurance intermediaries carrying out delegated management of claims or contracts is updated in the official bulletin of public finances. The tax administration leaves applicable until December 31, 2022 the terms of the old text.

New for brokers and general agents. In order to comply with European case law (CJEU, judgment of March 17, 2016, Aspiro SA), theFISC administration update it Official Bulletin of Public Finances (Bofip) on the conditions to be met to benefit from theVAT exemption planned for the insurance and reinsurance intermediaries. The conditions hitherto required to benefit from this exemption are thereby extended until 2023.


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