Not enough controls on VAT Return for digital services

Dutch: “Te weinig controle op btw-aangifte digitale diensten”

The Dutch tax authorities are struggling to check the VAT obligations of cross-border digital services, says the Netherlands Court of Audit after investigation.

The rapidly advancing internationalization of the economy poses a major challenge for the Dutch tax authorities when it comes to checking sales tax on digitally delivered services. Supervision of the tax aspects of digital services in the Netherlands is limited. The Court calls on the tax authorities to strengthen enforcement.

Source: Taxence (in Dutch)

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