The new VAT Rates Directive offers Member States more policy space in determining the reduced VAT rate and the zero rate. However , the government wants to await the results of the evaluation of the current application of the reduced rate before deciding whether and to which new items the reduced rate (Table I) can be applied. These results are expected in early 2023. The cabinet wants to introduce a zero rate (table II) for solar panels at or on homes. The introduction of the zero rate for fruit and vegetables is currently being examined in conjunction with the introduction of a sugar tax.
Source: fiscount.nl
