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
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
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
VAT subsidies withdrawn as pandemic eases The Netherlands has reaffirmed that many coronavirus pandemic support reliefs will be withdrawn on 1 October 2021. To receive our free global VAT and GST news updates, sign-up here. This includes: The ending of the VAT payment deferral option Zero-rating
The Netherlands is to apply a retrospective Value Added Tax registration threshold of €20,000 per annum. This will apply from 1 January 2020 based on the Decree No. 2021-12740 issues in June 2021. Check EU VAT registration thresholds via VAT Calc’s live tracker. Previously, the VAT
