- Updates the scope and application of Table I of the Dutch VAT Act 1968, specifying goods and services eligible for the reduced VAT rate, effective January 1, 2026.
- Removes the reduced VAT rate for hotel, pension, and holiday accommodation services from January 1, 2026.
- Several planned abolitions of table items (a 29, a 30, b 2, b 3, b 14 c/d/f, b 17, b 21) have been revoked and will not take effect.
- Clarifies and updates the application of reduced VAT for foodstuffs, medicines (including radio-pharmaceuticals and stent retrievers), medical supplies, art objects, digital educational information, and mobility aids.
- Specific exceptions and clarifications are provided for certain products, such as live animals, aroma capsules, nitrous oxide capsules, and parts for mobility aids.
Source: taxence.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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