VAT Alert (02/07/2013)

Rules for place of supply of storage services clarified

The European Court of Justice (CJEU) has ruled that complex cross-border services relating to the storage of goods can be subject to VAT in the Member State where the storage depot is located. This is specifically the case when the service covers, inter alia, admission of goods into a warehouse and appropriate storage of those goods (CJEU 27 June 2013, C-155/12, RR Donnelley Global Turnkey Solutions Poland sp. z o.o.). In Belgium, this may have an impact on the current administrative tolerance which allows the invoicing of every storage service to professionals with the ‘reverse charge mechanism’.

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Rules for place of supply of storage services clarified