VAT consequences of the permanent establishment for entrepreneurs

At the end of 2020, a new decision by the State Secretary of Finance was published regarding the permanent establishment in VAT. In the update that you will find with this perspective, we explain the consequences of this. The following topics are covered: 

1. The VAT consequences of a permanent establishment for services to third parties;
2. The VAT consequences of a permanent establishment for services that you purchase from third parties; 
3. The chargeability of VAT in the event of a permanent establishment; 
4. The deduction and refund of VAT in the case of a permanent establishment;
5. Declaration, administration and invoicing obligations in the case of a permanent establishment; 
6. Fiscal unity and permanent establishment;
7. Permanent establishment and international trade in goods

Source: BDO NL