Bill for additional margin scheme and place of virtual services in VAT adopted

On September 21, 2023, the House of Representatives passed a bill amending the OB 1968 Act to implement mandatory parts of the VAT Rates Directive.
The changes concern the additional margin scheme and the provisions on the place of supply for levying VAT on certain virtual services provided to customers.
The changes must be implemented by December 31, 2024, and apply from January 1, 2025.
The amendment aims to address distortions of competition caused by the current design of the additional margin scheme.
The second amendment concerns virtual cultural, artistic, sporting, scientific, educational or entertainment services, which will be taxed at the place where the customer is established, has their domicile or habitual residence.