In a recent court case, the Court decided that if VAT is charged on an invoice, this VAT is due.
The case concerns a taxable person who operates a consultancy for job placement, recruitment and selection. The corporate income tax returns states other amounts in turnover than in the VAT returns. Therefore, the tax authorities raise an assessment, based on the turnover reported in the annual report. The Court looks at the invoices that were issued, and the VAT amounts that were charged on these invoices, which it eventually takes as the correct amount of VAT due (and thus not the amounts mentioned in the annual accounts).
Source BTW jurisprudentie in Dutch
Latest Posts in "Netherlands"
- Parcel from China on average € 6 more expensive from January 2026
- No VAT refund for the customer if VAT has not been levied retrospectively at the supplier
- Dutch Court Denies Input VAT Deduction for 2016 Due to Statute of Limitations Expiry
- Preliminary questions to the ECJ in VAT case on the application of the transfer of a totality of assets
- Agreements on the agreement do not lead to intermediary services for financial VAT exemption
