In order to be allowed to determine the size of the deduction of VAT on the basis of the use of purchased goods and services (‘pro rata to actual use’), is it sufficient that the application of that method leads to a more accurate result than the calculation in proportion to the turnover taxed with VAT (‘pro rata to turnover ratio’)? The Supreme Court rules that this is not the case.
Source: nextens.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
