The Dutch tax authorities (DTA) have decided not to impose so-called ‘default fines’ (betaalverzuimboetes in Dutch) on e-commerce businesses which have opted for the EU VAT One-Stop-Scheme (OSS). This applies until 1 June 2024. Default fines already imposed will be reversed and objections declared well-founded. Additional VAT assessments (excluding interest payable for late payment of VAT) will still be imposed. The DTA will publish a policy decision on the matter this year.
Source Grant Thornton
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