News

Intra-Community supply agreed but in fact export. Application of the 0% VAT rate if the supplier was not aware?

06-08-2025 - If the supplier has agreed an intra-Community supply with the buyer, but the buyer decides to transport the goods to a country outside the EU instead of to another Member State, the 0% VAT rate can still be applied. In that case, the 0% VAT rate intended for export transactions applies.

Read more

VAT Fiscal Unity – One company by fiction of law or are there exceptions?

31-03-2025 - VAT Fiscal Unity - VAT exemption medical care applicable only to individual company or to the VAT Fiscal Unity as a whole?

Read more

VAT 9% | Explanatory Notes Table I | Update | January 1, 2025

21-02-2025 - This document contains explanatory notes for all transactions subject to the 9% VAT rate on goods and services.

Read more

VAT | Education Exemption | Policy ruling on VAT Education Exemption | Update

21-02-2025 - The new policy ruling on the education exemption from VAT clarifies the scope of the VAT exemption for certain forms of education.

Read more

Shares and VAT | A Complex Combination

19-02-2025 - New policy | significant implications for Holdings and the right to deduct VAT

Read more

VAT deduction | making goods available free of charge | Court of Justice C-475/23 - Voestalpine

10-10-2024 - Right to deduct VAT on the purchase of goods, even if the goods in question are made available to a service provider free of charge.

Read more