- The reduced VAT rate for floriculture products will be abolished from 1 January 2028; flowers, plants, bulbs and nursery products will be taxed at 21% instead of 9%.
- The reduced VAT rate for balloon rides will also be abolished from 1 January 2028; the decisive moment is when the ride takes place, so prepayments and vouchers do not prevent 21% VAT if the service is performed in 2028.
- The excise refund for bio
- and renewable fuels will end; refunds remain possible only for fuel released for consumption by 31 December 2026.
- Alcohol excise duties will be indexed annually from 2027 based on inflation/CBS table correction factors, with automatic increases for beer, wine, intermediate products and other alcoholic beverages.
- The small brewer scheme will be abolished, so small independent breweries will no longer qualify for the reduced beer excise rate and will pay the standard rate from 2028.
Source: vanoers.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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