The last VAT return of the year is always a special tax return as it is used to make corrections.
Source: Deloitte
Latest Posts in "Netherlands"
- VAT-Exempt Rental of Padel and Squash Courts?
- AG: No VAT Education Exemption for Foundation Lending Teachers
- Netherlands Plans Peppol-Based E-Invoicing and Digital Reporting Under ViDA
- May 2026 NPa Validation Artefacts for SI-UBL 2 / NLCIUS and Peppol BIS 3 – Mandatory from 17 August 2026
- Land Development VAT and Transfer Tax: How Things Can Go Wrong
