From the 1st September 2023, in case of a triangular simplification (simplified ABC scheme) using the Dutch VAT number, the text indicated in the invoice issued by the intermediary (party B) should no longer be t ‘intra-Community supply’ or ‘intra-Community delivery’ and should now included the text ‘VAT reverse charged’.
Source: meridianglobalservices.com
Latest Posts in "Netherlands"
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
