- STS clarified VAT rules on August 14, 2025.
- VAT liability for nonresident maintenance services under long-term contracts is determined by invoice issuance date.
- The invoice date represents the contractual acceptance of services.
Source: kpmg.com
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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