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A company selling paper waste and silver-containing X-ray films has requested clarification on who the taxable person for VAT is. The DGT has ruled that the application of the reverse charge mechanism depends on whether the products are classified as paper waste or if the purchaser of the silver carries out transformation activities.
Question raised: Reverse charge mechanism in the sale of paper waste and radiographic plates to integrated waste management companies and the applicable tax rate.
In the deliveries of paper or cardboard waste, the taxable person is the acquirer. In the deliveries of silver plates, the taxable person is the acquirer if they carry out transformation activities to obtain the metal. If the acquirer only performs recycling, destruction, or resale without recovering the silver, the taxable person remains the seller.
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