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A company has requested clarification regarding which party is the taxable person for VAT when purchasing brass bars for processing. The DGT indicates that if these goods are classified as semi-finished products according to the Combined Nomenclature, the purchaser shall be the taxable person under the reverse charge mechanism.
Question raised: Taxable person for Value Added Tax on the purchase operations carried out by the consulting entity
If the goods are included in the categories of the Combined Nomenclature cited in the law, the taxable person shall be the acquiring entrepreneur or professional. Otherwise, the taxable person shall be the entity making the supply. The competence to determine the classification in the Combined Nomenclature lies with the Department of Customs and Excise.
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