Dutch: Geen terugwerkende kracht meer voor KO-regeling
The Dutch State Secretary Snel has issued two resolutions containing changes relating to the small-entrepreneur VAT scheme and changes in the taxable amount. Both decision apply as of 10 July 2018.
Small entrepreneur scheme
As of 10 July 2018, starting (small) entrepreneurs can no longer apply the Small Entrepreneur VAT Scheme retroactively, from the day on which the request is submitted. Only once the VAT inspector has made a formal decision, the scheme can be applied.
Taxable amount
The State Secretary provides some examples of reimbursements (Dutch: ‘Doorlopende post’), and some further guidance on items that do or do not belong to the taxable amount for VAT. For example:
- A taxpayer may classify the costs paid in the name and for the account of a client as his own costs.
- The recharging of the ‘transfer costs’ to a buyer of immovable property is not subject to VAT.
- The costs of returnable packaging is not subject to VAT.
- For fictitious deliveries due to private use that take place within one year after the purchase of the good, the historic cost price can be used for as taxable amount for VAT purposes.
Source: Ministry of Finance (Dutch)
