The judgment by the CJEU (C-787/19) reaffirms that the TOMS also applies to travel services sold to other businesses. However, the Dutch ‘globalization scheme’, the method of calculating the VAT to be paid by tour operators based on the margin within a tax period, does not comply with the VAT Directive.
Source: Deloitte
Latest Posts in "Netherlands"
- Balcony Glazing Installation Not Considered Energy-Saving Insulation Under Dutch VAT Law
- Five VAT Knowledge Group Positions Withdrawn Due to New Reduced VAT Rate Decision
- Two VAT Zero-Rate Positions Withdrawn Following New Decision Effective February 2026
- General Supervision Trumps Outsourcing: BV Qualifies as Own Constructor for VAT Reverse Charge Scheme
- VAT reverse charge mechanism and owner-buildership: overall management prevails over full outsourcing
