An entrepreneur who applied the margin scheme for the sale of caravans will receive an additional assessment for VAT. The Tax Administration has determined the VAT due on the basis of the individual method. The entrepreneur will appeal against this, because the globalization scheme applies to caravans. The court ruled that the Tax Administration was allowed to apply the individual method. This is because the entrepreneur himself had not kept correct administration.
Contribution by Van Vilsteren BTW advies
Latest Posts in "Netherlands"
- Despite the absence of a tax representative, the application of the zero rate
- Comments on T-184/25: Transfers of credit portfolios and VAT: AG puts credit management exemption under pressure
- New Four-Year VAT Adjustment for Investment Services on Real Estate Starting 2026
- VAT refund rightly refused due to unproven previous payment
- VAT Rules for Unpaid Invoices: When Can Entrepreneurs Reclaim or Repay VAT?
