- The 2026 Budget Law (art. 1, paragraphs 138-139) changes the VAT taxable base criteria for barter transactions and payments in kind.
- From January 1st, all costs related to the transfer of goods and services must be considered.
- The new rule applies to both barter and payment-in-kind operations.
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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