The State Secretary for Finance has published a new decree clarifying the scope and application of Table I of the Turnover Tax Act 1968. This table lists goods and services to which the reduced VAT rate applies.
The amendment relates to the amendment of the instructions regarding invalid carriages, other facilities for the disabled and invalid crutches and parts thereof (item a.34), as well as orthopaedic footwear and other aids (item a.35) and some textual changes. The item floral arrangements (item a.48) has been discontinued due to the termination of the sector covenant between the Tax and Customs Administration and the Association of Florist Retailers.
The above changes will take effect as of 20 February 2021.
Source Staatscourant
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