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Impact of CJEU decision on VAT treatment of private use of company car in cross-border cases

The availability of a company car for employees to use for both business and private purposes is a popular benefit offered by many employers. However, employers should be aware that the long-term provision of a vehicle to an employee who is resident in another EU member state may lead to VAT registration, collection and payment obligations in that other member state.

Source BDO

See also ECJ C-288/19 (QM) – Judgment – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration

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