This is an area which has often been disregarded by taxpayers despite the potential of VAT implications following any Transfer Pricing (TP) adjustments. It has been discussed by the VAT Expert Group in the past at an EU level where only non-binding recommendations (i.e., Working Paper 923 taxud.c.1(2016)1280928 – 28.02.2017) have been agreed offering little guidance to taxpayers in determining the correct approach in this field. Each Member State may decide to follow these guidelines or implement other measures.
Source Deloitte
See also
