The Decree levying VAT for fixed establishments has been updated. The decision has been amended, among other things, in connection with judgments of the EU Court of Justice. Furthermore, it has been aligned and supplemented by the Implementing Regulation of the Council of the EU of 15 March 2011, No. 282/2011. In addition, the decree has been amended in connection with changes in Dutch VAT regulations. Editorial changes have also been made.
Sources:
- taxlive.nl
- officielebekendmakingen.nl
- BTW jurisprudentie in Dutch
- Loyens Loeff
- Meijburg (in Dutch)
- EY
Latest Posts in "Netherlands"
- Key Changes to Zero VAT Rate Decree Table II Effective February 28, 2026
- Comments on T-184/25: VAT Exemption Not Applicable to Credit Management After Sale of Credits
- Supreme Court Ruling: Customs Duties and VAT on Flea Treatment Products for Cats and Dogs
- Artistic Murals Do Not Qualify as House Painting for Reduced VAT Rate Under Dutch Law
- Reduced VAT Rate Not Applicable to Artistic Murals, Only to Residential Painting and Plastering
