Subject to the approval of the Fiscal Omnibus Act 2026 by the Dutch Senate, a mandatory VAT exemption for various forms of debt assistance will take effect on January 1, 2026. This exemption will apply to guardianship, administration, mentorship, and non-statutory budget management. Budget management services, including those for people without existing debt, aim to prevent problematic debts from arising. Providers exclusively offering these exempted services can deregister for VAT returns, while those offering both exempted and taxable services must continue filing VAT returns.
Source: taxlive.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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