Netherlands 2026 Tax Plan: Overview of Major VAT Changes

The Netherlands reverses the planned 2026 VAT increase from 9% to 21% for culture, media, and sports, while accommodation services will see a VAT rise unless Parliament intervenes.
From 2026, the VAT adjustment scheme applies to property investment services with a €30,000 threshold and five-year adjustment period; social and cultural service exemptions extend to profit-making institutions.
Procedural changes include treating VAT nil returns as payments, eliminating objections, and requiring foreign businesses to attach invoices and import documents for refunds exceeding €1,000 or €250 for fuel.

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