- The Secretary of Finance published the Decision on Administrative Obligations for VAT.
- This updates the Decision from December 6, 2014.
- Section 3.3.1 allows a public transport transaction overview to be considered as a ticket.
- Section 4.1 incorporates a court ruling on VAT liability for non-entrepreneurs.
- Section 4.2 updates the explanation of the recipient’s research obligations for incorrect VAT invoices.
- Section 4.3 introduces a special arrangement for reducing excess VAT beyond the five-year term for distance sales and digital services.
- Section 6.2 allows service providers to report B2B services in their VAT return if the recipient lacks a VAT number due to small business regulations.
- The decision takes effect on May 9, 2025.
Source: taxence.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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