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
Charging electric vehicles and VAT
With the growth of electric vehicles across Europe, the VAT treatment of charging has become an important topic. Using a case study we work through the two links in the chain.
Read moreProposal on VAT adjustment for property investment services needs amending
The proposed adjustment scheme for investment services uses a broader definition than EU law permits and takes no account of recent case law. We responded to the public consultation.
Read moreCase: a dropshipper and the small business scheme
A dropshipper registered for the small business scheme and then bought advertising services from Google. The reverse-charged VAT had to be declared, but could no longer be deducted.
Read moreTyping courses and licences: taxed or exempt?
The District Court of Zeeland-West-Brabant ruled on whether providing typing courses and granting licences to the accompanying software are taxable or exempt supplies.
Read moreReclaim your foreign VAT before 30 September 2024
Did you receive invoices carrying VAT from other member states in 2023? You can reclaim that VAT, but the request must be in before 30 September. Do not leave it to the last minute.
Read moreBudget Day 2024: the VAT and transfer tax plans of the Schoof government
An adjustment scheme for investment services, the rise from 9% to 21% for accommodation and culture, and a new 8% transfer tax rate for buy-to-let homes. We take you through the plans.
Read moreClassic: the Irimie judgment
Member states must repay tax levied contrary to EU law, together with appropriate interest. Irimie laid the foundation for that, but not every correction gives a right to such interest.
Read moreFinancial links without a majority interest?
The Dutch reading of the financial links test has been cracking since the NGD judgment. Advocate General Ettema advises the Supreme Court to take a broader view, but clarity is still lacking.
Read moreThe zero rate and services relating to exports
In L.Č. IK the Court of Justice made clear that the zero rate for export services applies only where the service is supplied directly to the owner or buyer of the goods.
Read moreA bundled bargain, or 21% VAT after all?
Does the plastic carrier bag at the till share the rate of the groceries, or is it a sale in its own right? The Court of Appeal in Amsterdam ruled on the question, and on a supermarket owner arguing for 10.5%.
Read moreEdible straws: a snack or a drinking utensil?
With plastic straws off the shelves, manufacturers are looking for alternatives. For VAT purposes one straw is not the same as another, as a knowledge group position shows.
Read moreThe financial links requirement
The Court of Appeal in Arnhem-Leeuwarden ruled again on financial links within a VAT group. The judgment confirms how strict the requirement of an interest above 50% is.
Read moreClassic: the Zita Modes judgment
No VAT need be charged on the transfer of a business. In 2003 the Court of Justice gave further shape to that no-supply principle in Zita Modes.
Read moreDecree on the VAT consequences of seconding staff updated
The decree on making staff available was updated on 14 June 2024. We pick out the main clarifications, from pooling arrangements to secondments in education.
Read moreControl over your supply chain: getting the VAT rules right
Look at the actual movement of goods, not the invoice address. A common error that leads to the wrong rate, and to an assessment where the customer's VAT number is missing.
Read moreStandard login disappears: eHerkenning required for OSS and VAT returns
From 1 July 2024 the OSS return can no longer be filed with a username and password. Foreign businesses doing business in the Netherlands in particular will need to move to eHerkenning.
Read moreMudflat hiking: a sport or an experience?
A bucket-list item for adventurous walkers and a regular fixture for some. But is mudflat hiking a sport for VAT purposes? A knowledge group position answers the question for one particular kind of crossing.
Read moreCourt of Justice: processing goods changes their VAT treatment
Where goods are processed in the customer's member state before being delivered, there is no intra-Community supply but a transfer of own goods followed by a domestic supply.
Read moreClassic: Rompelman and the start of taxable person status
The 1986 Rompelman judgment established that preparatory acts already form part of an economic activity. When a business is starting out, after all, the costs come before the revenue.
Read moreClassic: the Card Protection Plan judgment
When do several supplies together form a single composite supply with one rate? In 1999 the Court of Justice gave the tools in CPP that practitioners still use today.
Read moreThe Court of Justice on single-purpose and multi-purpose vouchers
In M-GbR the Court of Justice clarifies the distinction between single-purpose and multi-purpose vouchers. Possible abuse by customers plays no part in that assessment.
Read moreSale of building plots after ending farming activities
A grower received residential building plots as compensation for demolishing his business premises. The Court of Appeal in 's-Hertogenbosch held that he sold those plots as a taxable person, and therefore owes VAT.
Read moreSupreme Court: courses for older learners are not exempt lectures
The Dutch Supreme Court construes the concept of a lecture very strictly: do more than deliver a text, for instance hand out course material, and the exemption falls away. We are not persuaded.
Read moreLocal purchases and sales abroad, what are the VAT consequences?
Businesses trading internationally increasingly buy in one country and resell there locally. The VAT liability that goes with it is not always recognised.
Read moreCertainty starts with a conversation
Schedule a consultation with one of our specialists and get clarity on your national and international VAT processes.