From 1 July to 31 December 2022, VAT on energy (electricity, gas and district heating) has been reduced from 21% to 9%. The purpose of this temporary reduction is to dampen the rise in energy costs for households. Changes in VAT rates always raise the question of the extent to which the VAT benefit is passed on to the consumer (‘pass-through’). Entrepreneurs cannot be forced to adjust their prices as a result of a reduction in the VAT rate.
Source: nlfiscaal.nl
