As a result of the current corona crisis and the deteriorating financial situation of your customers, you may temporarily stop calculating fees for continuing performances such as management fees, rents and subscriptions until the financial situation of your customer returns to a healthy level . However, such a billing freeze does have VAT consequences. This is all the more evident from a recently published ruling by the District Court of the Northern Netherlands. The court has ruled that a temporary billing freeze does not suspend the management agreement. Invoices still have to be issued so that the VAT is due at that time.
Source: BDO NL