AmCham EU: Position paper – Calls for clearer VAT guidance for charitable donations

Businesses across Europe make a difference every time they donate goods instead of destroying them. But businesses in Member States must pay VAT on donated goods, despite an exemption existing in the VAT Directive. Together with Accountancy Europe, CFE Tax Advisers Europe, and Ecommerce Europe, we are calling on the European Commission to support the proliferation of VAT relief on charitable donations through guidance and/or dedicated campaigns.

• UK – VAT Treatment of Charitable Donations – Future consultation
• Sweden – Potential changes ahead for the Swedish VAT treatment of second-hand goods and donations