- The associative sector is awaiting confirmation on whether the VAT exclusion regime for operations with members will be abolished or maintained for the new year.
- Current law states this favorable regime should end on January 1, 2026, making such operations subject to VAT.
- The reform is driven by an EU infringement procedure due to non-compliance with Directive 2006/112/EC.
- The new rules will replace the VAT exclusion with a VAT exemption for certain associations, but these entities will still face increased administrative obligations.
- The implementation of these changes has been repeatedly postponed, and the government is reportedly considering another extension of the current regime.
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.
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