Skandia principles do not apply in the case of a UK VAT Group

By means of Ruling No. 314 of 8 May 2023 (“Ruling No. 314/2023”), the Italian tax authorities provided important clarifications on the VAT treatment of transactions between an Italian branch (hereinafter also “Applicant”) and another branch of the same legal entity, established in the United Kingdom (“UK”) and  participating in a VAT Group set up therein.

Source PwC

See also C-812/19 (Danske Bank) – Judgment – Head Office part of VAT group & its Branch are separate taxable persons

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