The last VAT return of the year is always a special tax return as it is used to make corrections.
This Indirect Tax Alert outlines the main corrections and points of interest for this tax return. This alert also includes an important VAT change as from 1 January 2022.
Source Deloitte
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