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A wood chip trading company has requested clarification on whether these products qualify for the reduced VAT rate. The DGT has ruled that wood chips intended for use as fuel or for the manufacture of briquettes and pellets are included under the temporary 5% rate.
This ruling provides legal certainty for suppliers of wood chips used in biomass production, confirming their eligibility for the reduced VAT rate for fuel purposes.
The tax team reviews your specific situation.
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