- The decision on administrative obligations for VAT has been updated
- Approval is included for using a public transport transaction overview as proof of transport
- This approval applies to payment methods other than an OV-chipkaart
- A new special arrangement is introduced for reductions beyond the five-year term for excess VAT on distance sales and digital services
- Important changes include:
- Incorporation of the EU Court of Justice ruling on VAT liability by non-entrepreneurs
- Updated explanation on the recipient’s research obligations for incorrectly invoiced VAT
- New provision allowing service providers to account for B2B services in their VAT return if the recipient lacks a VAT identification number due to small business regulations in their country
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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