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An alcoholic waste management company has requested a ruling on whether it can process waste to obtain a hydroalcoholic mixture and how VAT applies to its treatment. The DGT ruled that to produce alcohol from waste, the company must register as an alcohol manufacturer, and that the supply of the solution will be subject to VAT but exempt if linked to a customs warehousing regime.
Companies processing alcoholic waste must ensure correct registration as alcohol manufacturers to comply with tax regulations and benefit from VAT exemptions under specific customs regimes.
The tax team reviews your specific situation.
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