Is VAT payable in 2024 on transactions within the legal entity?

The Netherlands changes its policy from 1 January 2024. Transactions within one legal entity will no longer be outside VAT scope if the head office or its foreign establishments belong to a VAT group within the EU. The article highlights the changes and explains what the changes mean for businesses.

Source Grant Thornton

See also

• ECJ Cases on Supplies of services between Head Office and its Branch, whereby one of the parties is part of a VAT Group
• ECJ Cases on Fixed Establishments (Art. 44 & 45)