Explanation Table I Act OB updated (reduced VAT rate)
The decision for the reduced VAT rate has been updated once again. The following changes, among others, are included:
- CBD oil intended for use as a supplement to food and drink falls under heading a1 (foods for human consumption)
- based on case law, the supply of nitrogen capsules filled with nitrous oxide that are apparently intended for the preparation of whipped cream is no longer excluded from the reduced VAT rate
- the supply of semen from a sport horse used as a breeding stallion falls under heading a4 (beef, sheep, goats, pigs and horses, etc.)
- …
Source BTW jurisprudentie
Latest Posts in "Netherlands"
- No Defensible Position for VAT Fraudster, Rules Advocate General Van Kempen in Tax Case
- Smoking Cessation Programs Not Exempt from VAT Due to Lack of Required Medical Qualifications
- Payment Not Considered Compensation for Transfer of Generality of Goods, Article 37d Not Applicable
- Reduced VAT Rate Applies to Live Events Featuring Online Communities and Streamers, Court Rules
- Court Lacks Jurisdiction Over VAT Refund Requests for 2018; 2019 Claim Also Denied
