New VAT Committee Guidelines published
6 December 2021
Guidelines issued by the VAT Committee pursuant to the April 2o21 meeting have been added to the VAT Committee Guidelines.
The new guidelines address:
- The return of goods placed under call-off stock arrangements
- The place of supply of interactive sessions filmed and broadcasted in real time via the internet
- VAT rules applicable to transactions related to the recharging of electric vehicles
- The calculation of the EU place of supply EUR10,000 threshold