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A wholesale waste trading company has requested clarification on the VAT rates applicable to the transport services it contracts and those it invoices to its clients. The Directorate-General for Taxes (DGT) has ruled that waste transport is subject to a reduced rate of 10%, whereas the sale of waste is subject to the standard rate of 21%.
This ruling clarifies the distinction between logistics services and the sale of goods, ensuring correct VAT application for waste management companies.
The tax team reviews your specific situation.
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