- The government plans to increase the reduced VAT rate for accommodation, theater and museum visits, pop concerts, and sports to 21% starting in 2026.
- The reduced VAT rate for accommodation will be abolished, with an exception for campgrounds.
- The reduced VAT rate for cultural goods and services will also be abolished in 2026, making items such as books, newspapers, and magazines more expensive.
- Exceptions will be made for day recreation, circuses, and cinemas.
- Schoolbooks will receive compensation.
- The VAT rate for sports will also increase from 9% to 21% in 2026.
- There is a transition provision that ensures prepayments in 2025 will not affect services provided from January 1, 2026.
Source: finovion.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.
Latest Posts in "Netherlands"
- Dutch Supreme Court Refers Key VAT Real Estate Questions to CJEU, Creating Market Uncertainty
- Dispute Over VAT on Final Payment for Business Transfer and Software Use Agreement, Arnhem-Leeuwarden Court 2025
- Supreme Court Confirms: No Destruction of Ruling; No Mediation or Foreign Establishment Proven
- General Court Excise T-690/24 (Kolinsen) – Judgment – Member State of arrival competent to levy excise duty in the event of irregularity detected on arrival
- Dutch Court Denies VAT Deduction for Crypto Platform Over Lack of Direct Service to Non-EU Clients
