- Annual Publication of Standard Amounts: The Tax and Customs Administration publishes yearly standard amounts for the private use of energy, water, and agricultural products, which are essential for VAT corrections.
- VAT Correction Requirement: A VAT correction must be applied in the last VAT return for 2025 for the private use of energy and water, as well as for agricultural products, based on the specified standards.
- Application for SMEs: The agricultural standards, which detail the price (excluding VAT) for each product, also apply to SME entrepreneurs, requiring them to indicate the VAT correction in their final tax return of the year.
Source Carola van Vilsteren
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