Tax authorities systems would not be able to handle a VAT rate change, if desired, before 1 October 2022

As described in the ICT Development Approach for the Tax Administration, the VAT system requires special attention. The current system can handle a maximum of three VAT rate combinations: the applicable rate combination and the two preceding rate combinations. A rate combination means: a combination of the standard rate and the reduced rate. If one of the two change, a new combination is created. A rate combination must remain available in the system for 10 years after its validity. As a result, the as it stands today until October 1, 2022, it is not possible to adjust the VAT rates.




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