Knowledge base
Knowledge base
In-depth articles on VAT, compliance and tax risks, news items and current developments. Written by our specialists, for professionals who want to stay ahead.
Knowledge base
The VAT position of a village hall
Despite its community character, a village hall can find itself within the scope of VAT. Hiring out rooms, selling refreshments and other commercial activities can all give rise to taxable supplies.
Read moreLonger period for an ex officio refund when the distance sales threshold is exceeded
Businesses that spot the € 10,000 threshold too late pay foreign VAT and want the Dutch VAT back. Differences in assessment periods could result in double taxation. A new concession resolves this.
Read moreCar sold to a director at a low price is not abuse of law
The Court of Appeal in 's-Hertogenbosch held that supplying a car for an abnormally low consideration is not abuse of law and that the constructive dividend does not form part of the taxable amount. We have reservations.
Read moreSpring Memorandum 2025: VAT increase for culture, media and sport dropped
The abolition of the reduced rate for culture, media and sport is scrapped for good. For accommodation the increase to 21% on 1 January 2026 does go ahead, and it can already have consequences in 2025.
Read moreCompany entitled to deduct VAT on legal costs of its CEO in criminal proceedings
Costs that also benefit someone other than the company do not automatically cost you the deduction. What matters is whether the costs were incurred primarily in the interests of the business.
Read moreTaxable person status when a private individual sells a plot of land
Anyone taking active steps comparable to those of a trader becomes a taxable person. The Grzera judgment makes clear that a private individual may also have those steps taken by an agent.
Read moreFree online services, VAT risks?!
Anyone offering an online service for which users pay only with their data would do well to look now at whether that business model can give rise to VAT on the value of that data.
Read moreClassic: the Dudda judgment and the place of ancillary services
The place of supply rules determine which country has the right to tax. The classic 1996 Dudda judgment clarified the scope of services ancillary to cultural, artistic, sporting and entertainment activities.
Read moreVAT on unredeemed vouchers issued by an auction site
The Dutch Supreme Court ruled on the VAT consequences of a winning bid at an online auction that is never redeemed. The auction site owes VAT at the moment the winner pays, whether or not the voucher is redeemed.
Read morePark Sleep Fly package: 9% and/or 21% VAT?
Parking is subject to 21% VAT and a hotel stay to 9%. Where the two are offered together, the question is whether there is a single composite supply attracting one rate.
Read moreAmazon sales: watch out for Commingling!
Sellers using Amazon remain responsible for accounting for VAT correctly in each country. Under the Commingling programme you also need to be clear on whether you owe VAT and whether you can deduct it.
Read moreSupreme Court upholds the essentially new build test for renovations
The Dutch Supreme Court is sticking to its strict test for renovated buildings. In its view that reading does not conflict with the case law of the Court of Justice of the EU, and no reference is needed.
Read moreUpdated decree on the VAT education exemption
The revised decree on the VAT education exemption took effect on 12 February 2025. We work through the changes, from state education to dissertation supervision.
Read moreClassic: medical or cosmetic in the PFC Clinic judgment
Only procedures that are medically necessary can be exempt. PFC Clinic shows that the purpose of the procedure is decisive, and how that purpose is to be established.
Read moreThe impact of changing VAT rates across the EU on e-commerce businesses
Within limits, each member state sets its own rates and decides which supplies fall under them. Those change regularly, and that demands continuous attention from e-commerce businesses.
Read moreCase: is training care volunteers exempt from VAT?
Volunteers need knowledge to function in a working environment. Is training for that purpose exempt from VAT? The Dutch Tax Administration has published a knowledge group position on the point.
Read moreChange of policy on VAT deduction for the sale of shares in a subsidiary
The 2004 policy is withdrawn with effect from 1 July 2025. Sale costs on an exempt share disposal will no longer count as general costs, so the VAT on them becomes a real cost.
Read moreBuying services from Google
We regularly see Dutch businesses buying services from Google and failing to report them correctly. Invoices also sometimes show Dutch VAT when they should not.
Read moreClassic: Maierhofer as the cornerstone of the immovable property concept
Distinguishing immovable from movable property is not always straightforward, and a great deal turns on it. Maierhofer drew that line more clearly.
Read moreTax Plan 2025 adopted by the House of Representatives
The House of Representatives has adopted Tax Plan 2025. We set out the VAT and transfer tax measures, and look at the motion that puts the abolition of the reduced rate back in play.
Read moreViDA: e-invoicing and digital reporting
After two years of negotiation the member states have adopted the ViDA package. Its first pillar makes e-invoicing and digital reporting mandatory for intra-EU B2B transactions.
Read more2025: the introduction of the European small business scheme
From 1 January 2025, Dutch small businesses can apply the small business scheme in other member states, and vice versa. We set out the conditions of both the Dutch and the European scheme.
Read moreVAT adjustment for investment services relating to property and the Drebers judgment
For now the government sees no reason in Drebers to change the proposed definition and is sticking to a five-year adjustment period. There is a good deal to be said against that.
Read more2025: margin scheme restricted for art, collectors' items and antiques
Resellers holding the relevant licence can currently apply the margin scheme to goods bought, acquired or imported at the reduced rate. That comes to an end in 2025.
Read moreCertainty starts with a conversation
Schedule a consultation with one of our specialists and get clarity on your national and international VAT processes.