The Dutch Secretary of State for Finance recently announced an important change to the Decree on the fixed establishment (no. 2020-25513). This has significant consequences for the VAT treatment of cross-border supplies between a fixed establishment (branch(es)) and its principal establishment (head office), in cases where one or both of the parties are included in a VAT group registration. Businesses have until 1 January 2024 to adjust their systems and invoice flows. In this article, we will discuss this matter and explain why proper and timely preparations are important.
Source: bakertilly.nl
