VAT group as taxable person: Skandia case and Belgian law

Belgium has recently introduced the outcome of the Skandia case into its national VAT legislation. There are no significant variations from the ECJ position.

Skandia case and VAT group treatment

According to the ECJ (Case C-7/13), where a branch of a non-EU business is part of a VAT group into the EU and receives services from its Head Office, such services are subject to VAT in the country of the branch, hence considering the VAT group as a single taxable person.

Based on the outcome of this case, other EU tax authorities will also need to review their laws and policies. Each will react differently and businesses will need to monitor these developments closely to ensure that they remain compliant in each Member State.

More information on the Skandia case here.

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