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A waste transport company requested clarification regarding the taxability and applicable rate for its services. The DGT has determined that waste transport services are subject to VAT, and the reduced rate of 10% applies if the items being transported are legally classified as waste.
Companies involved in the transport of materials classified as waste can benefit from the reduced VAT rate of 10% instead of the standard rate, provided they meet the legal definition of waste.
The tax team reviews your specific situation.
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