VAT Rules for Associations in 2026: Confirmations and New Developments Under Third Sector Reform

• The exclusion from VAT for associations’ transactions with members is extended until December 31, 2035.
• Associations (e.g., social, cultural, amateur sports, and social promotion) can continue to treat institutional activities as VAT-irrelevant, including food and beverage services at APS premises.
• No VAT or related documentation obligations apply to these operations during the extension period.
• From 2026, new rules from the Third Sector Code (CTS) take effect, but do not radically change VAT rules for entities registered with RUNTS.
• The ONLUS regime is abolished; VAT exemptions previously for ONLUS now apply to Third Sector entities, with some exceptions and pending clarifications on the transition.

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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