Netherlands

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: Netherlands

Netherlands: VAT changes starting in 2025

Here are the changes to VAT starting January 1st, 2025. Increase of the VAT rate to 21% for certain agricultural products: non-food cereals and legumes, potato plants for fruit and vegetable cultivation, livestock and poultry offal, beetroot roots, agricultural and horticultural seeds, round wood, straw, animal feed, flax, and wool. Cultural, artistic, sporting, scientific, educational,...
Country Briefs
15 November 2024

Netherlands: Rate Increases for Certain Goods and Services

Effective January 1, 2026, the Dutch government will increase the VAT rate from 9% to 21% on the following categories: Cultural and sports services, including access to museums, concerts, sports facilities, and similar venues Import and sale of artwork, collectibles, and antiques. Books, including e-books, as well as newspapers and magazines. Accommodation services, including hotels,...
Country Briefs
4 November 2024

Netherlands: Concept of a work of art

The concept of works of art can vary from one country to another. In a case in the Netherlands, a company allows its customers to order a photo mosaic/collage on its website. Customers are required to upload their photos and choose their preferred finish. The company edits the photos, but the printing and cutting are...
Country Briefs
25 October 2024

Netherlands – New VAT Number for Sole Traders

The Dutch tax authorities will issue a new Dutch VAT number to sole traders registered for VAT in the Netherlands. From 1st January 2020, this new VAT number must be used for Intra-Community transactions. The previously issued Dutch VAT number will become invalid from 1st January 2020. For other forms of business, the current Dutch...
Country Briefs
20 July 2021

Netherlands – Exclusion of the Right to Deduction in the Netherlands for Goods and Services Used More Than 90% for Private Use

An EU Council Decision 2020/2189 on 18th December 2020 authorised the Netherlands to introduce a special measure overruling Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax. The Netherlands is authorised to exclude VAT due on goods and services from the right of deduction where the goods and services...
20 December 2020

Netherlands – Export Has a New Definition

From 1st April 2020, the Netherlands, will transpose into national law Delegated Regulation 2015/2446, an addition to EU Regulation n952/2013 which establishes the EU Customs Code, and in particular Article 1 (19), which gives a new restrictive definition of what export means. From now on, to be an exporter from the Netherlands, and to check...
Country Briefs
18 October 2019
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