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A company has requested clarification on the VAT rate applicable to the sale of paper shavings obtained from waste. The DGT has determined that the standard rate of 21% must be applied and has analysed the potential application of the reverse charge mechanism based on tariff classification.
Question raised - Applicable tax rate for the sale of shredded paper.
The general tax rate of 21% applies to the supplies, intra-Community acquisitions, and imports of shredded paper, as it is not included in the list of goods subject to the reduced rate of 10%. If the product is classified in the Combined Nomenclature as waste paper or paperboard, the taxable person shall be the acquirer through the reverse charge mechanism. Otherwise, the taxable person shall be the seller.
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