VAT Implications on Rebilling Shared Costs in Non-Professional Associations Clarified by Tax Agency

• Recharging common costs in a non-professional association is taxable for VAT purposes.
• Legal interest for delayed reimbursement payment is not subject to tax.
• These clarifications are from response to inquiry number 189 by the Revenue Agency.
• The case involved the dissolution of a professional association with an agreement to recharge shared legal office expenses.
• The agreement included provisions for continued sharing of expenses among lawyers.

Source: eutekne.info

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