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Practical Handbook VAT 2022

Operations treated as provision of services

For the purposes of the tax, self-consumption of services is treated as supplies of services for consideration.

The following transactions without consideration constitute self-consumption of services :

  1. Transfers of goods and rights from business or professional assets to personal assets which are not supplies of goods.

  2. The application of all or part of the assets of the business or professional assets for private use or for purposes unrelated to the business or professional activity.

  3. Other services provided free of charge, provided that they are provided for purposes other than those of the business or profession.


  • The owner of a hotel that uses rooms as a family residence.
  • The owner of a garage who fixes a vehicle for his neighbour for no consideration.

  • The service is free of charge for people who have a pass or a ticket for free access and seating at shows.