Implementation of VAT rate directive for antiques, art, collectibles, and virtual services

• The law implements Directive 2022/542 of the Council of 5 April 2022 on the mandatory elements of the VAT rate directive for antiques, art and collectibles, and certain virtually supplied services.
• The purpose of the law is to clarify the scope of the reduced VAT rate of 6% for antiques, art, and collectibles.
• The provisions on the place of service for VAT purposes for certain virtually supplied services are also adjusted.
• The law was approved by the Senate on 10 October 2023.
• The law will come into effect on 1 January 2025.

Source: nlfiscaal.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.