New rules for VAT exemption for subcontracted transport delayed

In an addendum dated. November 22, 2021 in the Circular 2021/C/96 there was talk that the new rules would come into effect from April 1, 2022, but that has been postponed again. In a second addendum of 15 March 2022 to the aforementioned Circular, the entry into force is postponed to 1 September 2022. The reason for this is to give companies more time to adapt to the new regulations. In the meantime, the VAT Administration would consult with the affected sectors in order to offer a solution to the interpretation and application problems of the new regulations.  C-288/16

Source: alaska-group.eu

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