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.