- Dutch VAT group rules changed as of January 2024
- Transactions between a permanent establishment and the head office are no longer considered intra-group transactions
- This change affects foreign businesses operating in the Netherlands
- Previously, transactions between a Dutch permanent establishment and the head office were considered intra-group transactions
- Similarly, transactions between the head office of a Dutch company and a foreign establishment were also considered intra-group transactions
- As of January 2024, these transactions are no longer disregarded for VAT purposes and will be treated according to normal VAT rules.
Source: marosavat.com
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.
Latest Posts in "Netherlands"
- Response to Follow-up Questions on VAT Increase Impact Analysis for Accommodation Sector, March 2026
- Fuel Retailers Urge Tax Cuts as Pump Prices Soar, Warn Tanken Becoming Unaffordable
- Brokerage Fees Only Partially Deductible Due to Link with Agricultural Exemption, Court Rules
- Dutch Tax Authority Switching to Rabobank Account Numbers from May 1, 2026: What to Know
- Despite the absence of a tax representative, the application of the zero rate
