On April 20, 2022, a new policy on the reduced VAT rate came into effect, in which the difference in VAT rate was eliminated. “Digital learning materials are increasingly offered by providers electronically. Educational institutions purchase a license and pupils/students gain access to the learning resources. This concerns services by electronic means that do not involve a physical carrier” , is the conclusion in the new policy.
Source: btwinstituut.nl
Latest Posts in "Netherlands"
- Netherlands Proposes New VAT Rules for Digital Platforms Offering Short-Term Rentals and Passenger Transport
- Internet consultation on new VAT rules for platform economy starting July 2028
- New decree on the ”Taxable Amount for VAT
- Zero rate refused at car trade due to inadequate evidence
- Understanding Selfbilling: Obligations and Best Practices for Accurate Invoicing in Municipal Operations