The Netherlands changes its policy from 1 January 2024. Transactions within one legal entity will no longer be outside VAT scope if the head office or its foreign establishments belong to a VAT group within the EU. The article highlights the changes and explains what the changes mean for businesses.
Source Grant Thornton
See also
- ECJ Cases on Supplies of services between Head Office and its Branch, whereby one of the parties is part of a VAT Group
- ECJ Cases on Fixed Establishments (Art. 44 & 45)
Latest Posts in "Netherlands"
- No Reduced VAT Rate for Head Spa Treatments at Hairdressers, Dutch Tax Group Rules
- Comments on ECJ C-232/24: Both factoring but also invoice financing subject to VAT
- Netherlands Plans Mandatory Peppol-Based B2B E-Invoicing Regime by July 2030
- Netherlands Tourism at Risk: Experts Warn VAT Hike Could Harm Industry and Economy
- No VAT Deduction for Housing Foreign Temporary Workers: Supreme Court Upholds Tax Authority’s Correction
