VAT News

The policy statement deals with the VAT treatment of education and the conditions under which education is exempt from VAT.

The tax rates, premiums and contributions for 2025 have been summarized for your convenience in the new Pro Memoria.

The changes will have a major impact on all organizations with holding activities and action will need to be taken before July 1, 2025.

Download our Memorandum including a flowchart to determine whether a Deduction Exclusion Decree adjustment is necessary.

We describe the main changes achieved by the adopted amendments and explain several of the motions.

VAT in the Digital Age (ViDA) is a set of proposals aiming to significantly modernize the EU’s VAT system.

The Court of Justice of the European Union specifically addressed the question about how the supply chain works for VAT purposes.

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

The management of pension funds that qualify as ‘special investment funds’ is exempt from VAT.