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A non-profit association has enquired whether it is subject to VAT regarding the services it receives from its members and those it provides to third parties. The DGT has ruled that the status of entrepreneur or professional depends on whether they carry out economic activities through the organisation of production means, regardless of their objectives.
Question raised: Liability for Value Added Tax on the services to be received and provided, and whether VAT must be charged on the invoices issued.
Non-profit associations shall have the status of entrepreneurs or professionals if they organize material and human means of production to intervene in the production or distribution of goods or services. If they carry out economic activities, the provision of services to public or private entities shall be subject to VAT, unless the operations are exempt. Members could also be entrepreneurs or professionals if they meet the conditions for the services they provide. In the event of liability, they must comply with invoicing obligations and charge the tax.
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