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Proposed VAT Measures in Fiscal Collection Act 2026: Cultural Exemptions and EU-KOR Clarifications

  • State Secretary Van Oostenbruggen submitted the 2026 Fiscal Omnibus Bill to the House of Representatives, which includes VAT measures. 1 The bill proposes to maintain the exemption for social and cultural supplies and services for certain profit-seeking institutions, without transitional law, as it continues an existing approval. It also clarifies EU-KOR information requirements to prevent errors and addresses other VAT issues, such as appeals for zero balances and expanding the 9% rate to radiopharmaceuticals.

Source: fiscount.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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