Netherlands | Covid-19 – Emergency VAT payment deferral extended

By |November 20th, 2020|

The Dutch government announced an extension of the emergency VAT payment deferral regime that expired on 1 October 2020. The new deadline is January 31, 2021. Under the emergency payment deferral regime, taxpayers may request a 3-month deferral for payment of qualifying taxes which includes VAT. Deferral requests can be [...]

The Netherlands | Reduced VAT rate for E-books and Four ‘Quick Fixes’

By |October 7th, 2019|

On 17 September 2019, the Dutch Ministry of Finance published the government’s tax proposals for 2020. This included two important proposals relating to VAT: A reclassification of the VAT rate for electronic publications; And the implementation into legislation of the EU’s ‘Quick Fixes’ Parliament will hear the proposals before the [...]

Netherlands | Application of Zero-Rate to Seagoing Vessels Restricted from January 2019

By |December 14th, 2018|

As of 1st January 2019, changes to the scope of the application of the zero rate of VAT for certain supplies and the provisioning of seagoing ships, and connected services to such seagoing ships will come into effect. Examples of impacted businesses will include those involved in supplies of ships [...]

Netherlands | 2019 Draft Budget Specifies VAT Reduced Rate Increase to 9%

By |October 30th, 2018|

Further to our July announcement, the Dutch government’s plan to increase the reduced rate of VAT from 6% to 9%, was included amongst other VAT proposals in the draft 2019 budget, published on 18th September. Over the next few months, these proposals will be deliberated by the Dutch Parliament. The [...]

Netherlands | Reduced VAT Rate Set to Rise to 9% as of 2019

By |July 30th, 2018|

The Dutch reduced rate of VAT is expected to rise to 9%, effective from 1st January 2019, as part of an overall  tax reform initiative, under the government’s coalition agreement. Currently, the reduced rate of VAT stands at 6%. The reduced VAT rate applies to specified goods and services, listed [...]

Netherlands | Proposal to increase reduced rate of VAT from 2019

By |November 14th, 2017|

The recently published Dutch coalition agreement has set out that there will be an increase the reduced VAT rate from 6% to 9%. The reduced VAT rate applies to, among other products and services, food and non-alcoholic drinks, medicines, books, newspapers and magazines, agricultural and horticultural seeds.  It is expected [...]

Netherlands | Narrowing scope of 6% VAT rate on medicine

By |November 14th, 2017|

The Dutch Tax Authorities are  looking to narrow the scope of medicines which are subject to the 6% reduced VAT rate. The qualification as “medicine” in respect of the VAT treatment to apply depends on whether a product is presented to consumers as “medicine”. In this context, products like toothpastes [...]

Netherlands | Introduce draft bill in connection with the VAT treatment of vouchers

By |August 2nd, 2017|

On 7 July 2017, the State Secretary for Finance submitted to the lower house of parliament a draft bill to amend the VAT treatment of vouchers. The tax authorities would like the bill to be implemented into the VAT legislation with effect from 1 January 2019. The proposed changes aim [...]

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