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A taxpayer has requested clarification on how to deduct VAT for goods and services used in both the hospitality sector and tobacco vending machine sales. The Directorate General for Taxes (DGT) has ruled that tobacco sales via vending machines are subject to the equivalence surcharge and constitute a separate VAT sector.
This ruling clarifies the VAT treatment for businesses operating across multiple sectors, specifically highlighting that tobacco vending is treated as a distinct activity from hospitality, affecting how VAT deductions are calculated.
The tax team reviews your specific situation.
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