Trade organisations: developments tax exemption

March 3, 2020 - Various industry organisations are asking whether they should be regarded as an entrepreneur for VAT. In the event of an affirmative answer, a VAT exemption applies to services that the organisations provide against the contributions received from its members. In that case, the trade association does not charge VAT to its members and no VAT can be deducted. But when do you qualify as an entrepreneur for VAT and what conditions must you meet to qualify for this VAT exemption?