The House of Representatives passed the Bill Implementing the Small Business Scheme Directive, which implements the EU Directive on small business schemes. This directive allows small entrepreneurs to apply the small business scheme of another EU Member State if it exists. The VAT rules for the various schemes are standardized, and the Dutch implementation of the directive will have limited changes for VAT entrepreneurs solely operating in the Netherlands.
Source Taxlive
Latest Posts in "Netherlands"
- VAT Liability of Dutch Kadaster’s Tactical Management Services for DSO-LV under Economic Activity Criteria
- Court Divided on VAT Abuse: Car Sales to Directors at Below-Market Prices and Tax Implications
- Dutch Supreme Court: Abuse of Law in VAT on Underpriced Car Sale by Holding Company to DGA
- Dutch Supreme Court Rejects VAT Refund Appeal; Lower Court Ruling Upheld Without Further Explanation
- Netherlands Raises VAT on Short-Stay Accommodation to 21% Effective January 2026
