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A sub-community of commercial premises engaged in marketing and promotional activities has requested clarification on whether VAT should be applied to owners' fees, which include the re-invoicing of utilities and other expenses. The Directorate-General for Taxes (DGT) has ruled that the sub-community acts as a business entity and that the re-invoicing of expenses constitutes a service provision subject to VAT.
The tax team reviews your specific situation.
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