Temporary increases 2016; potential new 15% rate 2028 The Dutch Spring Memorandum for the budget has been published which will introduced changes to the reduced VAT rate regime. Currently there is one 9% reduced rate alongside the 21% reduced rate. The reform is partially needed
Real-time VAT calculations, reporting and split payments direct to Belastingdienst The Dutch tax authorities are to review the introduction of live VAT determination and split payments to tackle VAT fraud particularly in the B2C sector. The tax authorities are expected to do more consultations with
Government mulls 0.4% VAT rise to 21.4% following failure of reduced rate reform The Dutch government is considering raising the high VAT rate from 21% to 21.4% to compensate for the cancelled VAT hike on books, culture, and media. In November, a majority in the
VAT compliance and reporting rules in The Netherlands 2025 Below is summary of the major rules provided under Dutch VAT rules (VAT Law of 1968 and VAT implementing regulation), plus adoption of EU VAT Directive provisions. Check our country VAT guides for other jurisdictions. Our VAT
Pause on e-commerce VAT reporting fine ends Jan 2025 following 2021 EU reforms The Dutch government has announced that administrative fines for non-payment or late payment of VAT on e-commerce transactions will resume starting 1 January 2025, marking a return to stricter enforcement under the
2026 switching accommodation from 9% rate to 21% standard rate Books, sport and cultural services remain at 9% reduced rate Plans to include books, cultural and sports activities in a Dutch reduced VAT rate rise were dropped on 14 November 2024 following lack of Parliamentary
January 2025 updates to Dutch VAT law There are a number of changes to the Dutch VAT regime from 1 January 2025. There will also be a number of Dutch reduced VAT rate updates in 2026. See our Dutch VAT guide for more details 21%
Bank warns loss of tourism trade undercuts expected revenues of accomodation 2026 VAT rise to 21% The Dutch bank, ABN Amro, has challenged the Dutch government’s decision to increase VAT from 9% to 21% for hotels, holiday parks, and other sectors, suggesting that the policy
Dutch tax office will in future alert businesses undertaking intra-EU movement of goods to their obligations to Intrastat reporting Since the start of 2023, Intrastat reporting threshold no longer applies in the Netherlands. Instead Centraal Bureau voor de Statistiek (the customs authorities – ‘CBS’)will contact
Backing for EU’s VAT in the Digital Age reforms; sceptical on need for mandatory domestic e-invoicing regime The Dutch Secretary of Finance has confirmed conditional support of the EU’s VAT in the Digital Age – reforms designed to reduce the need for foreign VAT registrations
