6. 12. 2024
17. 2. 2021
17. 2.
2021
Making vehicles available for private purposes and VAT
Do you provide to the employees vehicles for private purposes for the period exceeding 30 days? Do the employees pay for this use (also in the form of deduction from the remuneration)? Do the employees have their permanent address or do they usually reside in another EU Member State than the seat of the employer?
Provided you responded to these questions affirmative, such employer might be obliged to pay VAT in the EU Member State in which the employees have their permanent address or usually reside.
Should you wish to review how this judgement may impact your VAT obligations, contact us.
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