The VAT Directive does not allow the application of a reduced VAT rate for veterinary care as such. The government does not consider it opportune to actively advocate for a reduced VAT rate on veterinary care. In the first place in view of the government’s ambition to simplify the tax system and therefore to be cautious about the introduction or expansion of tax schemes such as a reduced VAT rate (Parliamentary Paper 2023-0000111799 ) . Secondly, in view of the evaluation of the reduced VAT rate, to which a government response will be issued on Budget Day ( Parliamentary Papers II 2022/23, 32 140, 151 ).
Source: nlfiscaal.nl
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