The last VAT return of the year involves corrections and points of interest, such as processing supplementary sales tax returns for 2018 by December 31, 2023. VAT adjustments for private use and pro-rated general costs must also be included. Additionally, there are changes to VAT and transfer tax effective from January 1, 2024. Other important aspects include reclaiming foreign VAT and the globalization scheme for determining profit margins.
Source Deloitte
Latest Posts in "Netherlands"
- VAT revision on real estate services from 2026
- No VAT deduction on vacant property if estate agent is instructed to rent out ‘short-stay’
- Hospice Services Taxed at 21% VAT; Renovation VAT Deductible, Not Medically Exempt
- Tax Administration’s Unclear Communication Leads to Court Fee Reimbursement
- France will introduce a handling fee allowance on e-commerce as of 1 March 2026
