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Wellcome Trust and the reverse charge

Speed read
In Wellcome Trust (Case C-459/19), the CJEU held that services supplied to a taxable person who acquired those services in a business capacity are to be regarded as acquired by that taxable person ‘acting as such’, even where the services are acquired exclusively for the taxable person’s non-economic activities. Consequently, it was necessary for the taxable person to account for VAT on those services under the reverse charge. The case highlights the difference between ‘non-economic’ and ‘private’ (which in turn means that ‘business’ is not, as many may have previously thought, synonymous with ‘economic’ in all cases).

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