- Resumption of Payment Default Penalties: Payment default penalties for VAT e-commerce will be resumed on 1 January 2025, as the initial startup issues with the MSCON process have been resolved, and sufficient clarity has been provided to companies.
- EU VAT e-Commerce Scheme: This scheme allows entrepreneurs to declare and pay VAT for all EU sales in their own country, with reports and payments transmitted to the tax authorities where goods and services are supplied.
- Small Business Scheme (KOR): From 1 January 2025, Dutch entrepreneurs can apply the KOR in other EU Member States under the EU-KOR, with a policy decision allowing them to exclude initial registration turnover information from the first quarterly report to avoid double counting and administrative burdens.
Sources
Latest Posts in "Netherlands"
- Internet consultation on new VAT rules for platform economy starting July 2028
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
