- The 10 percent VAT rate remains for waste transport to landfills.
- The 2025 budget law revised the application scope of the 10 percent VAT rate for certain waste cycle services.
- The main change excludes landfill disposal and incineration without efficient energy recovery from the 10 percent VAT rate.
- The reduced rate still applies to sewage and purification plant management services.
- A parliamentary inquiry confirmed the 10 percent rate for waste management, storage, and temporary deposit services.
- Landfill disposal and incineration without energy recovery are now subject to the standard 22 percent VAT rate.
- The change aims to eliminate harmful environmental subsidies, aligning with circular economy directives.
- There is no specific legislative definition for landfill disposal in tax or environmental law.
Source: eutekne.info
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.
