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, or entertainment services, if provided virtually, must be taxed in the country where the client resides or is established.
  • End of the so-called margin scheme for resellers of antiques, art objects or collectibles.

Other changes introduced by the 2025 Finance Act are still to come.

 

Official info: https: //www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/wijzigingen-btw-2025

Expert

NEED HELP ?

Rely on our experts to manage your international VAT obligations.

OTHER VAT BRIEFS VAT rates
Poland increases VAT rate to 23% on hemp-based products. “Medical marijuana,” however, remains taxed at 8%.
From January 1st, 2025, the Maltese government is introducing a 0% VAT rate for feminine hygiene products and medical accessories used in the treatment of cancers affecting women.
From January 1st, 2025, the Maltese government is introducing a 0% VAT rate for feminine hygiene products and medical accessories used in the treatment of cancers affecting women.
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...
Other VAT infoNetherlands

Tax Mag

VAT Updates per Month
Newsletter

NEWSLETTER

Get the latest news about VAT in Germany and the European Union straight to your mailbox.

we respect your privacy