The Dutch Supreme Court issued a decision on 17 July 2021 concluding that the place of supply rule for intermediary services applies even where the activities performed under the relevant contract are not subject to VAT.
Under the VAT rules, an intermediary for VAT purposes is defined as a person/entity acting as a third party in arranging or facilitating the making of supplies. The place of supply for intermediary services is the place where the underlying transaction is taxable.
B2C intermediary services are subject to VAT in the country where the underlying supply (i.e., the supply for which parties conclude a contact) is subject to VAT. But what if there is no underlying supply subject to VAT? Is the special place of supply rule for intermediary services still applicable, and if so, where is the place of supply?
Source
Latest Posts in "Netherlands"
- Response to Follow-up Questions on VAT Increase Impact Analysis for Accommodation Sector, March 2026
- Fuel Retailers Urge Tax Cuts as Pump Prices Soar, Warn Tanken Becoming Unaffordable
- Brokerage Fees Only Partially Deductible Due to Link with Agricultural Exemption, Court Rules
- Dutch Tax Authority Switching to Rabobank Account Numbers from May 1, 2026: What to Know
- Despite the absence of a tax representative, the application of the zero rate
