New decree on the ”Taxable Amount for VAT

Decree Update: The Deputy Minister of Finance has updated the decree concerning policy rules and approvals on the taxable amount for VAT, replacing the previous decree from June 29, 2018, and its subsequent amendments.
Key Changes: The updated decree includes a new section addressing the use of fuel or charging cards for supplying fuel and electricity to means of transport, as well as clarifying that negative interest passed on by a service provider may not be considered part of the remuneration in certain circumstances.
Effective Date: The new decree will come into effect on October 7, 2025.

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.

Taxable amount