As a general rule, services are taxed for VAT in the country of residence of the recipient of the service. Some exceptions have been made to this general rule.
In this article, among other things, discussed are the place of services provided by an intermediary, the place of transport services (both passenger and freight transport), the place of restaurant and catering services and the place of services provided by entrepreneurs established outside the EU.
Source Taxlive
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
