- The government plans to abolish the reduced VAT rate for accommodation starting in 2026, increasing it to 21%
- Campsites will be exempt from this change
- The memorandum only addresses the differences in delineation related to this change
- Proposed VAT increases for cultural goods and services are not further explained, including those for sports
- The delineation issues for these VAT increases are assessed on a case-by-case basis by the competent inspector
- The memorandum does discuss the legal aspects of the VAT increases
- A compensation scheme for schoolbooks will be implemented
- If the VAT increases go through, from 2026, activities such as theater and museum visits, festivals, books, newspapers, magazines, and sports will become significantly more expensive.
Source: fiscount.nl
- Join our Linkedin Group on ”VAT Rates – Legislative changes”, click HERE
- Global Upcoming VAT Rate changes – Chronological, click HERE
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.
