On July 30, 2020, the Netherlands requested the European Commission to be allowed to apply a measure that deviates from the normal VAT rules when deducting input tax. If this request is approved, it will be possible for the Netherlands to exclude from the right to deduct VAT on goods and services that are used by entrepreneurs for more than 90% other than for their business activities. In the meantime, the European Commission has assessed this request and has submitted a proposal for a decision authorizing the Netherlands to introduce such a special measure.
Source: BDO NL
