VAT on Back Office Services
There is to be no immediate change to the VAT treatment of “back office” services following from the ECJ decision in the Arthur Andersen case. The Court held in that case that certain “back office” services provided to insurance companies do not come within the terms of the VAT exemption in the Sixth VAT Directive which applies to services provided by insurance agents.
The Revenue statement on the matter is reproduced at Section 2.03.