- The state secretary of Finance has published a change to the Decision on Value Added Tax.
- The change concerns the removal of section 5.2.8, which includes an approval regarding the right to deduct input tax when providing food and beverages for on-site consumption within the hotel, café, restaurant, guesthouse, and related businesses.
- This approval will expire on January 1, 2024, as its content has been incorporated into Article 15, fifth paragraph, of the Value Added Tax Act 1968.
- This decision will come into effect on January 1, 2024.
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.
