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 [...]

Netherlands to adopt TOMS on B2B supplies of travel services

By |October 8th, 2014|

Following the Judgment of the EU court of Justice ‘Commission v. Spain’, 26 September 2013, C-189/11 that we reported last year here, the Netherlands have recently determined that it will implement the interpretation of the ECJ on the Tour Operator Margin Scheme (TOMS). This means that TOMS will now be [...]

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