According to the decision, these cancellation costs are not included in the VAT if the customer makes use of his option to terminate the travel agreement in time, because these costs do not constitute compensation for any performance. This is in contrast to the situation of later cancellation or a no-show, in which case there is a taxable performance for VAT. The new Decree replaces and updates the Decree of 19 August 2019,UN 2021/17.14 and enters into force on April 7, 2023.
Source: taxlive.nl
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