Insurance intermediation

The introduction of customers to an insurer for the purposes of an insurance contract is an exempt intermediation service. This sometimes gives rise to a borderline issue as to whether a service amounts to such an introductory service, or whether instead it is purely a technical service involving the provision of processes, devices, and advertising.

The final purpose to be achieved through any set of services is not determinative of the VAT classification of the service. This essentially leaves a grey area.