- Changes in VAT from January 1, 2025
- VAT rate for certain agricultural goods will increase from 9% to 21%
- Place of service for virtual services will be based on where the customer resides from January 1, 2025
- Additional margin scheme will be abolished from January 1, 2025
- VAT on service charges for rental properties will have new rules from January 1, 2025
- Changes in the Small Entrepreneurs Scheme (KOR) from January 1, 2025
- Introduction of the EU Small Entrepreneurs Scheme (EU-KOR) from January 1, 2025
- Note that the Tax Plan 2025 has not been approved yet, so changes like VAT rate adjustments are not final.
Source: belastingdienst.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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