- Scope: Replaces the prior decision of 29 June 2018 on how the VAT tax base is determined.
- Effective date: Enters into force 7 October 2025.
- Fuel and charging cards: Clarifies rules for supplies of fuel and electricity to vehicles when payment is made via fuel or charging cards.
- Negative interest: Confirms that in specified circumstances the passing on of negative interest by a service provider is not part of the taxable consideration.
- Article 8 implementation: Updates guidance and approvals interpreting Article 8 of the Dutch VAT Act and related implementing provisions.
- Practical effect: Provides clearer administrative positions for taxpayers and tax authorities on valuation of supplies and specific payment mechanisms.
Source Taxence
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