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A non-profit association inquired whether it must submit VAT self-assessments for services provided by an Italian geologist. The DGT ruled that if the association carries out economic activities subject to tax (such as the sale of publications), it must act as a taxable person and self-assess such intra-Community acquisitions.
Associations performing taxable economic activities must comply with VAT self-assessment obligations for services acquired from other EU Member States.
The tax team reviews your specific situation.
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