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Netherlands 2026 Tax Plan: VAT Reversal, Property Rules, and Cross-Border Compliance Changes

  • The Dutch government will not increase the VAT rate for culture, media, and sports from 9 percent to 21 percent as previously planned.
  • The VAT rate for accommodation services will rise from 9 percent to 21 percent in 2026, with a transitional rule for bookings made in 2025.
  • A VAT adjustment scheme will be extended to property investment services with a EUR 30,000 threshold and a five-year adjustment period.
  • VAT exemption for social and cultural services will apply to profit-motivated institutions, addressing a 2023 Supreme Court ruling.
  • From 2026, foreign businesses must attach invoices and import documents for VAT refund requests over EUR 1,000, or EUR 250 for fuel.

Source: vatabout.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.



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