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.
