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 [...]
Prior to 1 January 2014, the late, or non-filing of VAT returns due was already classified as a criminal offence under Dutch law. However, where the taxpayer later made a complete and correct declaration, it was not possible for the Dutch authorities to prosecute. However, from 1 January 2014, the [...]
The Dutch tax authorities recently updated legislation concerning fiscal representation. The main impact of the update is that the level of bank guarantee required could be significantly reduced for businesses. […]
The Dutch tax authorities have confirmed that a new electronic filing system will be introduced on 1 January 2014 in an attempt to simplify the reporting process. The new system should mean that paper returns are no longer required for VAT reporting and also EC Sales Lists. […]
According to the Netherlands tax authorities, Dutch VAT registered businesses are required to show their VAT number on the website. This is contrary to the information the authorities provided on 2 August 2013, whereby it was stated that the VAT number was not required to be shown.