Reverse settlement when importing services. The question of whether the business condition was met, and whether there was a right to a deduction for input VAT.

The complaint concerns whether VAT is to be calculated with a reversed settlement on imports of services for the period 2nd term 2013 up to and including 6th term 2015. The question is whether the company in the relevant period operates in accordance with the VAT Act § 3-30 second paragraph.

Furthermore, the complaint concerns whether there is a right to deduct input VAT on imports of services. The question is whether the purchased services are for use in taxable activities, cf. the Value Added Tax Act § 8‑1.

The complaint was not upheld.