From 1 January 2025, it will be possible to make use of a small business scheme (KOR) in another EU member state. For the entrepreneur who carries out activities exclusively in the Netherlands, the adopted law does not have many consequences. The changes to the KOR are mainly aimed at reducing differences between the Dutch KOR and the KOR in other EU member states. In principle, the entrepreneur no longer has to register in another EU member state and no longer has to file a VAT return in that EU member state. Tax Advice from InView Essential says the following about it.
Source Taxlive
Latest Posts in "European Union"
- ICS2 Implementation for Northern Ireland: Transition Details and Support for Carriers by HMRC
- EU Court Upholds VAT Exemption for Exported Goods Despite Initial Intra-EU Delivery Intentions
- Consultation on European CBAM rules
- From Accounting Entry to Taxable Event: The Acromet Case and VAT-TP Implications
- DG TAXUD Extends ICS2 Road and Rail Transport Deadline to December 31, 2025
