The 0% VAT rate does not apply to the supply, lease, maintenance or provision of offshore jackup drilling rigs. This follows from a judgment of the European Court of Justice (‘ECJ’) of 20 June 2019. In the Dutch energy practice the 0% VAT rate is currently frequently applied on the aforementioned activities. However, due to the outcome of this case, from now on, the 21% VAT rate must be applied more often.
For a full summary of the case, click HERE