- New Decree Explanatory Memorandum to Table II takes effect on February 28, 2026, replacing the 2023 decree.
- Clarifies conditions for demonstrating zero-rating on exports (digitally or on paper).
- Amends explanatory notes for zero rate on ICL of goods, removing the requirement for entrepreneurs/suppliers to demonstrate due diligence as a material requirement, but policy on due diligence remains unchanged.
- Clarifies the term “intermediary” in international supply chain transactions and updates notes for cross-border supplies by exempt small entrepreneurs.
- Conditions for applying the zero rate in Items a.7 and a.8 are now referred to as “other” rather than “formal” conditions.
Source: taxlive.nl
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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