Entrepreneurs who perform taxed and exempt services must calculate a pro rata to determine the degree of deduction of VAT. Not all turnover needs to be included. This concerns, for example, the sale of company assets. For example, the Gelderland court recently ruled that the pro-rata calculation should also take into account VAT-exempt sales of company assets. However, that is not always the case. In this perspective, we will briefly discuss this theme, explain the Court’s ruling and explain why it may be of interest to you.
Source: BDO NL
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