- As of April 1, 2026, the regulations for the VAT Compensation Fund will be amended.
- The changes align the regulations with the VAT Act 1968 regarding investment services.
- Investment services exceeding €30,000 will be monitored for four years after initial use.
- Each year, 1/5 of the compensation amount will be revised based on actual use for non-business activities.
- The amendment is due to the introduction of a revision scheme for investment services in the VAT Act 1968, requiring corresponding adjustments to the VAT Compensation Fund regulations.
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.
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