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Will the VAT Exclusion Regime for Associations Be Abolished Starting January 2026?

  • The associative sector is awaiting confirmation on whether the VAT exclusion regime for transactions with members will be abolished or maintained in the new year.
  • Current regulations state this favorable regime should end on January 1, 2026, making such transactions subject to VAT.
  • The reform is driven by the need to address an infringement procedure initiated by the European Commission due to non-compliance with EU Directive 2006/112/EC.

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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