The VAT adjustments for private use of goods and services, bought for business purposes by a business but (partly) used for private purposes, need to be calculated and included in the last VAT return of each financial year. In the publication ‘Private use – Insight into your VAT adjustment 2020’, we give an overview of the adjustments that are covered by the current relevant VAT legislation.
We have included some particular points of attention regarding the consequences of COVID-19 pandemic, such as the VAT consequences of donations and facilities for working from home.
Source: PwC
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