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"
- VAT Refund Request Denied Due to Late Submission: Court of Appeal Decision 2025
- Pension Fund’s Insurance Service Exempt from VAT; No Right to Input Tax Deduction
- VAT Assessment Upheld Due to Missing Invoices and Insufficient Proof for Deductions and Loans
- Fiscal Unity for VAT Due to Close Financial and Economic Ties Upheld by Court
- EU Court: Spain Must Grant VAT Exemption for Group-Provided Cleaning Services to Members
