Call for tenders' details
Status
Submission date
26/10/2018
Answer date
31/10/2018
Language
Status
Answered
Question details
Subject
Regarding the tender published in the Official Journal on the 20th September 2018 [Reference number: SRB/OP/1/2018], we would like to raise a query relating to the Framework Contract for Services.
Question
Based on our understanding, the Single Resolution Board is not in business for VAT purposes and therefore is not entitled to register for VAT. As such, the services provided by the contractor would have to be deemed to be VAT inclusive. Based on the above, our questions are as follows: 1. Whether SRB is registered for VAT in Belgium? If so, please provide VAT registration number. 2. Copies of the “necessary formalities” as reference in Article II.19.1 concerning the VAT exemption. Many thanks for your answer in advance.
Answer
31/10/2018
Please note that neither the SRB nor any of the other EU entities has the status of taxable person. Consequently, they have no VAT number for local purchases nor for intra-Community purchases. When making purchases, the institutions are, under Article 151(1)(aa) of the VAT Directive, exempt from VAT within certain limits and under certain conditions. Therefore, the services provided by the contractor have to be VAT exclusive. If needed, the Contracting Authority will provide the contractor with the VAT exemption form justifying the VAT exempted purchase.