As of January 1, 2024, it is no longer possible to include foreign branches within the EU in a Dutch VAT tax group. This is the result of an amendment to the Permanent Establishment Decree from July 2022. The consequences of this amendment are significant for the VAT qualification of supplies within companies that are part of a Dutch VAT tax group and that have foreign branches. The Dutch cross-border fiscal unity VAT is used, particularly in the financial sector. It is important to prepare in time. Have you already done that?
Source BDO
