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
VAT compliance and reporting rules in The Netherlands 2024 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
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
One-year zero-rating of food as inflation rises to 8% The Dutch parliament has accepted for review a Bill to reduce VAT on basic foodstuffs for 12 months. This would exclude catering sector – restaurants and cafes, etc. Inflation in The Netherlands hit 8% in February
€25,000 threshold limit backed by European Commission until December 2024; but threshold remains €20,000 The European Commission has proposed to allow the Netherlands to raise its VAT registration threshold to €25,000. This applies only to resident businesses; non-residents generally must register once they provide their first
July VAT cut to follow excise duties cut as energy inflation hits 77% in February The Dutch Cabinet has approved a petrol excise duties cut on fuel from 1 July 2022. It will also cut VAT on energy (natural gas, electricity and district heating) from
Acquisitions thresholds hiked; new IDEP+ filing portal The Netherlands has updated its 2022 Intrastat reporting thresholds as follows: Acquisitions: raised from €800,000 to €5m per annum Dispatches: no change on 2022 at €1m per annum There are no detailed Intrastat thresholds for the Netherlands. The
