- Measures in indirect taxes aim to impact climate, consumption, simplify formalities, and combat fraud
- Changes in VAT rates include reductions for heat pumps, extensions for demolition and reconstruction, and increases for fossil fuel combustion boilers and coal
- Clarifications in VAT rules include deductions for company bicycles and definitions for renovation works
- Compliance and reporting obligations will include real-time reporting for B2B transactions, mandatory white cash registers in hospitality sector, and VAT relief regime for donations
- Changes in excise duty rates will lower rates for electricity, consider new tobacco products, reduce refunds on commercial diesel, and remove duties on certain drinks
- Energy taxes will shift to meet climate targets without increasing household costs, simplify embarkation tax for flights, and advocate for a tax on kerosine
- Packaging tax changes include reductions for expensive products, abolition for reusable packages, and potential introduction of tax on water packaging.
Source: kpmg.com
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.
