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Personal Contribution: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2014–2024

Current position

Translation and literary text creation services provided by natural persons are exempt from IVA (Value Added Tax) provided they constitute a personal contribution that is distinct from the pre-existing work. The exemption does not apply to mere translation services for brochures, presentations, instructions, or manuals, nor to the collection of customer opinions. If the originality requirement is not met, the general rate of 21% applies.

The DGT's position remains constant in requiring a personal contribution that is distinct from the pre-existing work for the exemption. Over the years, the administration has clarified the scope of this concept, explicitly excluding activities involving the mere compilation of information or the translation of technical and functional materials.

Turning points

  1. V2392-17

    It is established that the exemption does not apply if the service consists solely of collecting customer opinions, as it fails to meet the requirement of an original work or personal contribution.

  2. V1919-21

    It is specified that the exemption is not applicable to the mere translation of brochures, presentations, instructions, or manuals.

Analysis based on 9 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11

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