- The supply of edibles containing CBD falls within the scope of VAT, as they are considered food products.
- The supply of edibles containing THC does not fall within the scope of VAT due to an absolute import and trade ban within the EU.
- This applies even if member state authorities have a tolerance policy regarding such substances.
- The legal basis comes from European Court of Justice rulings from July 1988.
- Edibles include products like spacecake, brownies, chocolates, cookies, and candies containing cannabis extracts such as THC or CBD.
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.
Latest Posts in "Netherlands"
- Hospice performance does not qualify as exempt service or short stay
- Assessment of Dispute: Single or Multiple Services in Hospice Guest Care and Tax Implications
- Netherlands Suspends €2 Handling Fee on Non-EU Parcels, Awaits EU Customs Measures in 2026
- Decision on the introduction of a national handling fee postponed
- No VAT Fiscal Unity Without Financial Integration, Rules Advocate General Ettema
