A subsequent compensation for financial losses, determined not on the basis of the number of users, but on a lump sum basis, does not constitute consideration for a service rendered to the payer and is excluded from the VAT taxable amount.
A subsequent compensation for financial losses, determined not on the basis of the number of users, but on a lump sum basis, does not constitute consideration for a service rendered to the payer and is excluded from the VAT taxable amount.