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Packages or arrangements – what is the right VAT rate?

Entrepreneurs regularly offer a combination of services. Sometimes these services are offered as a package at one price, but it can also happen that prices are charged separately. If the services are subject to different VAT rates, the question arises whether there is one or more services and which VAT rate applies. This assessment is not always straightforward, as all the facts and circumstances under which the services are provided must be taken into account.

Source: BDO NL

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