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A company enquired whether the rental of advertising LED screens was correctly classified under the heading for transport equipment rental. The DGT ruled that, as they are not means of transport, they must be classified under the heading for the rental of other movable goods n.e.c.
Companies renting out advertising LED screens must ensure they are correctly registered under the appropriate IAE heading for movable goods rather than transport equipment to avoid tax misclassification.
The tax team reviews your specific situation.
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