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For certain transactions a proportion of the VAT amount is withheld by the recipient of the supplies and paid directly to the tax office rather than to the supplier.

The following are liable for VAT as 'withholding agents':

1. Ìý

   •ÌýÌýÌýÌý Taxpayers classified by the EIRS as withholding agents or special taxpayers.

2. Ìý

   •ÌýÌýÌýÌý Credit card-issuing companies for the payments they make for VAT to their affiliated establishments and in the acquisition of digital services.

3. Ìý

   •ÌýÌýÌýÌý Insurance and reinsurance companies for the payments they make for purchases and services subject to VAT.

4. Ìý

   •ÌýÌýÌýÌý Individuals and legal entities who import services and, in general, when issuing purchase statements for goods and for the provision of services exclusively for the operations that support such documents.

5. Ìý

   •ÌýÌýÌýÌý Entities which are obliged to withhold presumptive VAT in accordance with tax laws and regulations.

6. Ìý

   •ÌýÌýÌýÌý Financial system entities