Source Deloitte
Further implementation of VAT e-commerce directive
By 1 July 2021, the Netherlands must have fully implemented the EU directive to simplify the VAT rules for distance sales of goods. These rules are aimed at modernizing and simplifying the taxation and collection of VAT on cross-border internet sales to private individuals. For example, the thresholds for the distance sales regulation disappear. The MOSS declaration is extended to distance sales within the EU and other services provided by companies to private individuals. The implementing law to this effect was submitted to the Lower House in June 2020.
Latest Posts in "Netherlands"
- VAT Refund Request Denied Due to Late Submission: Court of Appeal Decision 2025
- Pension Fund’s Insurance Service Exempt from VAT; No Right to Input Tax Deduction
- VAT Assessment Upheld Due to Missing Invoices and Insufficient Proof for Deductions and Loans
- Fiscal Unity for VAT Due to Close Financial and Economic Ties Upheld by Court
- EU Court: Spain Must Grant VAT Exemption for Group-Provided Cleaning Services to Members
