Key Changes to Zero VAT Rate Decree Table II Effective February 28, 2026

• New Decree Explanatory Memorandum to Table II takes effect on February 28, 2026, replacing the 2023 decree.
• Clarifies conditions for demonstrating zero-rating on exports (digitally or on paper).
• Amends explanatory notes for zero rate on ICL of goods, removing the requirement for entrepreneurs/suppliers to demonstrate due diligence as a material requirement, but policy on due diligence remains unchanged.
• Clarifies the term “intermediary” in international supply chain transactions and updates notes for cross-border supplies by exempt small entrepreneurs.
• Conditions for applying the zero rate in Items a.7 and a.8 are now referred to as “other” rather than “formal” conditions.

Sources

• taxlive.nl
• Decision of the State Secretary of Finance of 8 February 2026, No. 2026-1395 on Table II of the Turnover Tax Act 1968 (Decision Explanatory Memorandum to Table II)
• Decision Explanation Table II

 

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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