- Scope: Replaces the prior decision of 29 June 2018 on how the VAT tax base is determined.
- Effective date: Enters into force 7 October 2025.
- Fuel and charging cards: Clarifies rules for supplies of fuel and electricity to vehicles when payment is made via fuel or charging cards.
- Negative interest: Confirms that in specified circumstances the passing on of negative interest by a service provider is not part of the taxable consideration.
- Article 8 implementation: Updates guidance and approvals interpreting Article 8 of the Dutch VAT Act and related implementing provisions.
- Practical effect: Provides clearer administrative positions for taxpayers and tax authorities on valuation of supplies and specific payment mechanisms.
Source Taxence
Latest Posts in "Netherlands"
- Internet Consultation Opens on VAT Obligations for Platforms
- Internet consultation on new VAT rules for platform economy starting July 2028
- Dutch Parliament Approves Bill to Maintain Reduced VAT Rate on Culture, Media, and Sports
- Supreme Court Rules GP’s Services to Foundation Not Exempt from VAT
- Dutch Supreme Court Ruling: VAT Exemption on Integrated Primary Care Services by General Practitioners
