This bill, which was submitted to the Dutch House of Representatives on May 22, 2023, provides for the implementation of the mandatory provisions of the VAT rate directive (Directive (EU) 2022/542 of April 5, 2022).The implementation of this directive brings changes to the scope of the margin scheme for antiques, works of art, or collectibles. A reseller will no longer be able to apply the additional margin scheme if they receive antiques, works of art, or collectibles at the reduced rate, have acquired them intra-Community, or have imported them. To prevent accumulation of VAT, transitional provisions have also been made. In the event that the reseller can no longer apply the additional margin scheme due to the changes, they can deduct the previously non-deductible VAT in the first tax period of the calendar year 2025.The VAT rate directive also amends the place of supply rules for virtual cultural, artistic, sports, scientific, educational, or entertainment services. To ensure the taxation of VAT in the member state of consumption, these services, to the extent that they relate to the provision of virtual access, will be taxed in the future based on the location of the recipient or their place of residence or usual residence.This implementation must be completed by December 31, 2024, so that the changes apply from January 1, 2025.