On 16 March 2023, the House of Representatives adopted the Bill Implementing the Payment Service Providers Directive ( UN 2022/48.10 ). The bill has been dismissed as a hammer piece.
This legislative proposal provides for the implementation of the EU Payment Service Providers Directive in the 1968 OB Act and provides for targeted access for tax authorities to international payment data. Tax authorities will use this data to combat VAT fraud, in particular in the case of e-commerce.
Source Taxlive
Latest Posts in "Netherlands"
- Amendments to VAT Compensation Fund Scheme for Investment Services Effective April 2026
- Court Rejects Proposed Settlement in VAT Fraud Case Due to Evidence and Sentence Concerns
- Dutch Tax Administration Update: Emergency VAT E-commerce Track Extended to 2028, Digital Mail Option in 2025
- Amendment to VAT Compensation Fund Rules for Investment Services Effective April 2026
- ViDA E‑Invoicing and Digital Reporting in the Netherlands: Strategic Choices and Phased Timeline to 2032
