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A scrap trading company asks whether purchases from a non-profit association are subject to VAT and how invoicing should be handled. The DGT responds that the association is an entrepreneur if carrying out the activity professionally, and the purchasing company must apply the passive investment.
Question raised: The issue concerns the taxability of scrap acquisitions from the association, as well as the application of the reverse charge rule and the obligation to issue an invoice documenting such acquisitions.
Non-profit associations hold the status of entrepreneurs when they carry out commercial activities on a continuous basis and assume risks. The supplies of scrap or ferrous and non-ferrous metals are subject to VAT. In these transactions, the acquirer is the taxable person under the reverse charge mechanism. The purchasing company must issue the invoice including the mention "reverse charge".
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