According to art 194 of the VAT Directive, Member States may implement an optional reverse charge on supplies made by non-established businesses. The Netherlands has introduced this reverse charge on supplies of goods and services located in The Netherlands.
Where a non-established supplier supplies goods or provides services located in the Netherlands to a VAT registered and established customer, domestic reverse charge applies. It is not relevant if the supplier is registered or not.
Source Marosa
Latest Posts in "Netherlands"
- VAT assessment not in violation of the principle of defence
- No zero rate for intra-Community supply without proof of transport
- VAT Deduction Mixed Use Property: Burden of Proof for Taxable Rental
- Deadline Approaches for Reclaiming Foreign VAT Over 2024
- Short stay rental in hospice entitles you to deduct VAT
