The Tax and Customs Administration must prove that (1) there is a trade chain in which VAT fraud has been committed and (2) the entrepreneur knew or should have known about this. The Tax and Customs Administration must accurately describe the components of the alleged fraud and provide evidence for this.
The mere fact that a supplier has not paid the tax due on declarations and has not filed any declaration at all in a few months is in itself insufficient to assume VAT fraud in the chain. This can also be due to reasons other than fraud.
Source: taxlive.nl
Latest Posts in "Netherlands"
- Flashback on ECJ Cases C-371/99 (Liberexim BV) – Place of Import When Goods Are Removed from Transit in Several Member States
- Late VAT Return Penalties in the Netherlands: Compliance Risks and Enforcement Rules
- Introducing the 2026 Netherlands VAT Guide: Key Compliance Updates and Filing Requirements
- New VAT Rules Expected to Save Businesses €81 Million Annually
- Dutch Peppol Authority Updates SI-UBL 2 and Peppol BIS 3 Validation Rules
