- Near real-time reporting would be introduced for transactions between VAT taxpayers and transactions using a registered cash register starting in 2028.
- E-invoicing, cash registers, payment and invoicing systems would be connected to tax authorities and automatically transmit VAT data.
- The VAT regime for demolition and reconstruction would be expanded to developers.
- The “white” cash register would be applicable to the entire hospitality industry and would expand to fraud-sensitive parts of the retail sector.
- The VAT rate for heat pumps would be lowered to 6% for the next five years.
- The VAT rate on coal would increase to 21%.
- The VAT rate on the installation of a boiler using fossil fuels would be increased to 21% for renovations of dwellings older than 10 years.
- The VAT sanction policy would be modernized and consider the absence of financial damage to the treasury as an attenuating circumstance.
- The introduction of a VAT lottery system for use by customers or clients would be investigated.
Source: taxathand.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.
