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A commercial company has requested a ruling regarding the VAT treatment of its translation services provided to clients residing in non-EU countries. The DGT has determined that VAT liability depends on the location of the service and that the author's exemption does not apply to commercial companies.
This ruling clarifies that translation services provided by companies are subject to standard VAT rules based on the place of supply, rather than benefiting from the specific exemptions reserved for individual authors.
The tax team reviews your specific situation.
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