- The scope of the VAT leasing decision is expanded to include delivery vans and motorcycles, as well as all used motor vehicles, even if purchased as used by the leasing company.
- Changes to the decision align it with the taxable event in the motor vehicle tax and include a provision for not charging VAT on the motor vehicle tax portion of lease payments.
- The new motor vehicle tax depreciation table will come into effect on July 1, 2023, with guidelines on how to apply it to existing lease contracts for cars.
- The changes aim to align the decision with practicalities, with lease contracts for business vans also falling under the decision from January 1, 2025.
- Unnecessary conditions are removed from the decision, and it is clarified that motor vehicle tax must be paid on used vehicles leased, with the same calculation method as for new vehicles.
- The new decision will be effective from July 26, 2024.
Source: zoek.officielebekendmakingen.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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