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"
- Dutch Car Sales VAT Case: Zero-Rating Denied for Failure to Verify Buyer and Prevent Fraud
- Dutch Hospitality Sector Warns of Economic Damage from 21% VAT on Lodging Starting 2026
- VAT in a Day – Fourth edition available now
- Revision of VAT deduction for investment services as of 1 January 2026
- Impact of Higher VAT Rate on Accommodation Has Little Effect on Budget Estimates














