The delivery person had to register as an entrepreneur with the Chamber of Commerce and have a VAT number.
Payment was made on the basis of invoicing per delivered delivery, whereby the amount varied.
Trade union FNV asked the civil court to rule that the legal relationship between Deliveroo and its deliverers could be regarded as an employment contract and the Amsterdam District Court confirmed, and the higher Court (civil room) upheld this decision.
Source: FUTD
Latest Posts in "Netherlands"
- Supreme Court Rules GP’s Services to Foundation Not Exempt from VAT
- Dutch Supreme Court Ruling: VAT Exemption on Integrated Primary Care Services by General Practitioners
- Court Ruling on Zero Rate Conditions for Second-Hand Car Sales and Fraud Penalties
- Dutch Government Proposes VAT Obligation for Digital Platforms Starting July 2028
- Dutch Supreme Court Rules GP Services to Partnership Not Exempt from VAT
