According to art 194 of the VAT Directive, Member States may implement an optional reverse charge on supplies made by non-established businesses. The Netherlands has introduced this reverse charge on supplies of goods and services located in The Netherlands.
Where a non-established supplier supplies goods or provides services located in the Netherlands to a VAT registered and established customer, domestic reverse charge applies. It is not relevant if the supplier is registered or not.
Source Marosa
Latest Posts in "Netherlands"
- Tax Plan 2026: Reduced VAT Rate for Culture, Media, and Sports Retained
- No Reduced VAT Rate for Nightclub Entry Fees with DJ Performances, Court Rules
- Proposed VAT Revision Rules for Renovation Services Starting 2026: Key Changes and Implications
- VAT deduction apartment: business office or home? Ruling on actual use and the principle of equality
- Budget 2026: VAT Rate Reversals, Property Rules & Cross-Border Compliance
