- VAT Rate Increase: The standard VAT rate for accommodation in the Netherlands will increase from 9% to 21%, effective January 1, 2026, despite concerns about potential negative impacts on consumers and businesses in the hospitality sector.
- Implementation of EU ViDA Amendments: An online public consultation has been initiated regarding draft legislation for the implementation of the EU VAT in the Digital Age (ViDA) package, which includes new VAT obligations for digital platforms facilitating short-term accommodation rentals and passenger transport, set to take effect from July 1, 2028.
- New Tax Rules for Digital Platforms: The draft legislation introduces a ‘deemed supply rule’ for platforms, requiring them to account for VAT on services offered through their platforms, along with expanded record-keeping obligations, aiming to create a fairer competitive environment in the market.
Source Deloitte
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