- Increased VAT on Agricultural Goods: Starting 1 January 2025, the VAT rate for certain agricultural goods will rise from 9% to 21%. This includes non-food grains and legumes, seed potatoes, poultry, cattle, beet roots, agricultural seeds, roundwood, straw, animal feed, flax, and wool.
- Virtual Services Taxation: From 1 January 2025, cultural, artistic, sporting, scientific, educational, or entertainment services provided virtually will be taxed based on the customer’s location, applying the VAT rules of that country.
- Supplementary Margin Scheme Removal: The supplementary margin scheme for antiques, art, and collector’s items will end on 1 January 2025. Resellers can no longer apply the margin scheme but can deduct input tax for unsold goods as of the first period of 2025.
- VAT on Real Estate Service Costs: From 1 January 2025, landlords must separately list service costs with VAT on invoices if not included in the rental. If included, the VAT treatment of service costs will follow the rental’s VAT status.
- Small Business Scheme Changes: The Small Business Scheme (KOR) will undergo changes from 1 January 2025. Additionally, the EU-KOR will be introduced, allowing businesses to obtain a VAT exemption in multiple EU countries from 1 January 2025.
Source Belastingsdienst
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