Further to our November 2023 Tax Flash on AADE Circular E.2066/2023, the Independent Authority for Public Revenue (ΑΑΔΕ) has issued Circular E.2031/2026, providing important clarifications on the VAT treatment of CFDs. Drawing on EU VAT Committee guidance (125th meeting, 18 November 2024), ΑΑΔΕ indicates that reciprocal payments arising from the settlement of CFDs should be regarded as falling outside the scope of VAT.
Download the flash to learn all the details.
Follow us
Contact us
.JPG.pwcimage.105.105.jpg)