- From January 1, 2026, a mandatory VAT exemption will apply to various forms of debt counseling if the Fiscal Collection Act 2026 is approved.
- The exemption covers services in guardianship, administration, mentorship, and budget management not under legal administration.
- Budget management includes activities aimed at preventing problematic debts, even if the person has not yet had such debts.
- Providers offering only exempt services can deregister from VAT filing with the tax authorities.
- Providers offering both exempt and taxable services must continue to file VAT returns.
Source: belastingdienst.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.
Latest Posts in "Netherlands"
- No VAT Deduction Without Proper Evidence: Burden of Proof on Entrepreneur After Late Filing
- Zero VAT Rate Denied Due to Knowledge of UK VAT Fraud in Metal Trade Chain
- VAT refund for uncollectible debt: bankruptcy period starts, error regarding cash accounting is no excuse
- No refund of import VAT on show jumping horse: prize money and subsidies do not constitute an economic activity
- VAT deduction for construction costs of a home office when rented to a private limited company is permitted
