The CJEU confirmed the application of the reverse-Skandia principle: a branch is a separate VAT taxable person from its head-office when the head-office is a member of a VAT group in another EU Member State (CJEU, C-812/19, 11 March 2021).
This approach was already applied in Belgium. However, some EU Member States were not recognizing reverse-Skandia. Therefore, it is recommendable to check the implications as some transaction may become VAT taxable.
Source PwC
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