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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 20 results.
VAT refund under the travellers' scheme not applicable to comprehensive funeral services
V0270-24
Religious services are exempt from VAT and do not require invoicing if performed outside of a business activity
V2321-23
Funeral insurance compensation is not subject to VAT; deductibility depends on whether the insurer is the recipient of the services
V0901-19
Funeral services for crew repatriation are not considered direct vessel needs and are subject to VAT
V0023-18
Funeral services subject to the standard 21% VAT rate
V1025-17
Transport of relatives in funeral services subject to 21% VAT if deemed ancillary
V0592-17
Reduced 10% VAT rate applies to deliveries of natural flowers and wreaths by funeral directors
V3551-16
Reduced 10% VAT rate applies to natural flower deliveries, even if not part of a funeral service
V0856-16
Delivery of natural flowers in funeral services subject to reduced 10% VAT rate
V0819-16
Reduced 10% VAT rate applies to the delivery of natural flowers and wreaths by funeral directors
V0820-16
Reduced 10% VAT rate applies to deliveries of natural flowers and wreaths by funeral companies
V0821-16
V0818-16
V0816-16
Reduced 10% VAT rate applies to natural flower deliveries, even when invoiced with funeral services
V0822-16
V0833-16
VAT on natural flower and live plant deliveries by funeral companies is 10%
V0784-16
Reduced 10% VAT rate applies to the supply of natural flowers and wreaths by funeral companies
V0711-16
Se aplica el tipo reducido del 10% a las flores naturales y coronas entregadas por empresas de pompas fúnebres
V0725-16
Revenue from future services must be recognised based on accrual accounting and obligation allocation
V3558-15
La factura por la cesión de unidades de enterramiento debe expedirse a la entidad que actúa en nombre propio
V2830-15
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