- The Decree on turnover tax, deduction of turnover tax, has been amended.
- The amendment involves the removal of section 5.2.8, which contained an approval regarding the right to deduct input tax when providing food and beverages for on-site consumption within the hotel, café, restaurant, guesthouse, and related businesses.
- This approval expires on January 1, 2024, as its content has been incorporated into Article 15, paragraph 5, of the VAT Act 1968.
- The amendment came into effect on January 1, 2024.
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.
