The principal VAT regulations in the Netherlands are encapsulated in the Value Added Tax Act of 1968 (Wet op de omzetbelasting 1968), commonly referred to as the “VAT Act,” along with various decrees detailing exclusions and additional directives that integrate the EU VAT directive into Dutch law.
VAT has been standardized among EU member states, including the Netherlands, where it functions as a broad-based consumption tax upholding fiscal neutrality. In alignment with these guidelines, each country adopts its own set of exemptions and VAT rates to fit its specific needs.
Everything you need to know about VAT registration, returns, Tax Representation (if applicable), and your legal duties in the Netherlands is conveniently located right here!
Source GVC
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See also
- See Country VAT guides for other countries
- VAT Country guides of the European Union Countries
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