New VAT Compliance Regime: Client Responsible for VAT Payment in Logistics Sector

To address allegations of misconduct, it is advisable for the client to fulfill the VAT obligation.
The 2025 budget law introduces a special VAT regime for certain logistics services.
This regime deviates from the usual rules where the provider fulfills the VAT and passes the burden to the client.
The new rules require the client to fulfill the VAT obligation after a three-year option exercised jointly with the provider.
The provider remains jointly responsible for the tax.
This option must be communicated to the tax authorities using a specific form.
The aim is to bring forward the implementation of these provisions.

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.