New rules that apply in the Netherlands retroactively to 1 July 2021—the date the revised EU VAT rules on e-commerce became effective—eliminate the requirement for certain foreign entrepreneurs making supplies to Dutch customers to appoint a VAT representative (for an analysis of the EU VAT rules, see the article in the June 2021 issue of Indirect Tax News).
Source: BDO
Latest Posts in "Netherlands"
- GP’s Coordinating Services for Foundation Subject to VAT, Not Exempt as Medical Services
- No VAT-Taxed Rental Option for New Studio Home Without Sufficient Taxable Use Proven
- ECHR: VAT Assessments in Italmoda Case Are Not Criminal Penalties Under Article 7 ECHR
- Netherlands Keeps 9% VAT for Culture, Raises Accommodation VAT to 21% from 2026
- Internet consultation on new VAT rules for platform economy starting July 2028
