The ‘s-Hertogenbosch Court ruled that the invoices from Q to X may not state VAT, because this VAT is levied by the contractor on the basis of the VAT reverse charge mechanism. Q should therefore have issued invoices without VAT to X, stating “VAT reversed”. The Supreme Court declares the appeal in cassation without further motivation unfounded (art. 81 paragraph 1 RO Act).
Source Taxlive.nl
Latest Posts in "Netherlands"
- ViDA E‑Invoicing and Digital Reporting in the Netherlands: Strategic Choices and Phased Timeline to 2032
- Netherlands releases cover letter on ViDA assessment
- VAT on Alcoholic Drinks Included in Theater Ticket: Separate Supply, Standard Rate Applies, No Equality Violation
- VAT on Alcoholic Drinks Served During Theatre Intermissions: Separate Taxation from Admission Fee
- VAT on Theatre Tickets: Alcoholic Drink During Intermission Taxed at Standard Rate, Not Reduced Rate
