- The approval regarding the right to deduct VAT when providing food and drinks for on-site consumption in the hotel, café, restaurant, pension, and related industries has expired as of January 1, 2024.
- The approval has been codified in article 15 paragraph 5 of the VAT Act 1968 after the implementation of the Fiscal Collection Act 2024.
- The approval was initially made in anticipation of a legislative change.
Source: inview.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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