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An advertising company enquired whether it could de-register from group 474 (graphic arts), as it only used its machinery for its own advertising services. The DGT ruled that if printing is solely a necessary means for advertising and no independent printing services are provided, the company should only be registered under the advertising group.
Companies providing ancillary services that are strictly necessary for their core business activity may avoid being registered under incorrect tax groups, provided they do not offer those ancillary services to third parties.
The tax team reviews your specific situation.
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