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A pest control company requested clarification regarding the applicable VAT rate for its services. The Directorate General for Taxes (DGT) has ruled that rat and insect control services provided in pig and poultry farms do not qualify for the reduced 10% rate.
Companies providing pest control services to livestock farms must apply the standard VAT rate of 21% instead of the reduced rate, affecting pricing and tax compliance.
The tax team reviews your specific situation.
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