- 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.
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