Dutch: Nederland geen voorstander van voorgesteld definitief btw-systeem
Unofficial translation:
With the definitive VAT system, the European Commission wants to achieve a fraud-robust VAT system and administrative simplifications for both businesses and tax administrations. This must be done by replacing the current 0% rate for intra-Community supplies of goods, by the obigation for the supplier to charge local VAT in the country of destination. The so-called One-Stop-Shop (OSS) will be expanded for this purpose. The delivery is no longer reported in the EC Sales List.
For a smooth transition, in the first phase, the possibility is created to shift the liability of VAT for intra-Community supply to the customer, if this qualifies as a certified entrepreneur. The Netherlands endorses the objectives of this new proposal, but regrets that the intended goal will not be achieved. The Netherlands is of the opinion that the newly proposed VAT system is no improvement on the current system. The Netherlands places critical comments and suggests possible alternatives.
Source: TaxLive (Dutch)
