- The Dutch Ministry of Finance has published an update to its VAT policy decree on the 0% Dutch VAT rate.
- The update includes guidelines on the 0% VAT rate for supplies of goods and services related to sea-going vessels.
- The new policy will come into effect on 1 April 2024.
- The updates do not significantly change the scope of the 0% VAT rate for sea-going vessel transactions.
- The updated guidelines also provide examples of services that qualify for the 0% VAT rate for sea-going vessels.
- The policy decree also clarifies when the 0% VAT rate applies to exports of pleasure crafts.
- Updated standard declarations are provided for customers who export pleasure crafts themselves.
Source: loyensloeff.com
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.
Latest Posts in "Netherlands"
- Tax Classification of Parking Lot Parcels with Paving: A-G’s Conclusion on VAT Status
- E-invoicing obligation in the Netherlands: where does The Hague really stand?
- AG Dutch Supreme Court: When Does Brick Paving Qualify as Developed Land in Dutch Law?
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Netherlands Reveals Four-Phase Plan for EU ViDA Implementation by 2030 Deadline