Implementation of VAT rate directive for antiques, art, and virtual services

• The Dutch Senate has passed a bill implementing VAT rate directive for antiques, art, and collectibles, as well as virtual services.
• The purpose of the bill is to clarify the scope of the reduced VAT rate of 6% for antiques, art, and collectibles.
• The bill also adjusts the provisions regarding the place of service for VAT purposes for certain virtual services, which will now be deemed to take place in the member state where the recipient is established.

Source: taxence.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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