- Autoconsumption of a good acquired from an individual
- Autoconsumption of a good is not subject to taxation if the individual did not pay VAT when acquiring it
- According to article 7.7 of the VAT Law, autoconsumption of goods is only taxed if VAT was paid and deducted
- Goods acquired without VAT, due to the seller not being a business or professional, are not subject to taxation when consumed.
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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