From January 1, 2021:
- the loan of personnel in the healthcare sector is in principle taxed with VAT
- the provision of medical supplies is subject to VAT
The zero VAT rate on face masks will be extended until April 1, 2021. In addition, the cabinet will introduce a zero VAT rate on COVID-19 vaccines and test kits until April 1, 2021.
Source PwC
Latest Posts in "Netherlands"
- No deduction of VAT for cost recovery of waste processing service
- No VAT Deduction Right for Non-Contracting Party in Waste Processing Services, Court Rules
- EU Customs Trader Portal Unavailable Since 11 November 2025, Solution in Progress
- Justified VAT Reassessment and Fines for Car Dealer Over Zero-Rate Misuse
- Hotels Shift Costs to Breakfast, Pool to Offset Higher Room VAT from 2026














