- The bill implements the “single VAT registration” component of the EU VAT in the Digital Age Directive (VIDA).
- It expands and clarifies existing one-stop-shop VAT schemes.
- The current call-off stock arrangement will be gradually abolished.
- A new transfer arrangement within the one-stop-shop schemes will replace the old system.
Source: rijksoverheid.nl
Proposal of law: open.overheid.nl
Explanatory Memorandum: open.overheid.nl
Briefing document & Podcast: ViDA’s Single EU VAT Registration – VATupdate
Latest Posts in "Netherlands"
- Netherlands: Privacy Justifies Secrecy of Third-Party Data in VAT Refund Case
- Netherlands Court Upholds Zero-Rated VAT on Delayed Horse Export
- Netherlands: VAT Directive Implementation Law on Digital Age and One-Stop Shop Expansion
- Netherlands Implements ViDA VAT Single Registration Rules
- Netherlands Advances EU ViDA VAT Reform with Single VAT Registration Bill
