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A company sought clarification on whether loading and unloading services for poultry on farms could qualify for the reduced 10% VAT rate. The Directorate General for Taxes (DGT) has ruled that, as these services are not expressly included in the list of services eligible for the reduced rate, the standard rate applies.
This ruling confirms that specific agricultural logistics services not explicitly listed in the VAT legislation will be taxed at the standard rate rather than the reduced rate, affecting cost calculations for livestock farming operations.
The tax team reviews your specific situation.
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