Exchange-like turnover in the waste management sector: BMF guidelines on VAT treatment (2025)

• BMF has addressed barter-like transactions in the waste disposal industry
• A barter or barter-like transaction occurs when there is a direct connection between the service and payment
• BFH ruled that only a waste disposal service is provided when dangerous waste is taken for disposal
• The waste owner must provide a service or delivery to the disposal company for a barter-like transaction
• The transfer of contaminated chemicals does not count as a delivery to the disposal company
• A barter-like transaction is not assumed if there is no delivery of waste for disposal
• The principles of the letter apply to all open cases

Source: datenbank.nwb.de

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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