One query that constantly reappears is that of the VAT treatment of deposits.
This may be because there are different types of deposits with different VAT rules for each. I thought that it would be helpful for all the rules to be set out in one place, and some comments on how certain transactions are structured, so…
Broadly, we are looking at the tax point rules. The tax point is the time at which output tax is due and input tax recoverable. More on tax points here
Source Marcus Ward
Latest Posts in "European Union"
- CJEU Ruling: Transfer Pricing Adjustments Impact VAT in Arcomet Case (C-726/23)
- EU Court of Justice Rules Transfer Pricing Payments Subject to VAT in Arcomet Case
- Inter-parliamentary Meeting on Digital Taxation: Reforming Corporate Taxation Rules, 18 October 2025
- Overcoming Barriers: Enhancing EU Single Market for Services Through Strategic Reforms
- Determining Fish’s Fitness for Consumption: Navigating Customs and Food Law Intersections
