- The tax is paid by the client after notifying the Revenue Agency
- From July 30, 2025, clients can opt to pay VAT for service contracts
- This applies to contracts such as procurement, subcontracting, and agreements with consortium members
- It also applies to companies involved in goods transportation and logistics services
- The option is available using a specific form approved by the Revenue Agency director
- This is part of a temporary measure under the 2025 budget law until the reverse charge mechanism is introduced
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.
