- From 1 January 2024, the VAT treatment of supplies between the head office and VAT fixed establishments located in other countries will change from a Dutch VAT perspective. This change applies when the head office and/or VAT fixed establishment is part of a VAT group. The change is based on the Danske Bank ruling, which states that supplies between a head office and a VAT fixed establishment in another EU member state are subject to VAT if one or both are part of a VAT group.
- The State Secretary for Finance published a decree stating that supplies between the head office and a VAT fixed establishment are excluded from VAT, except when either is part of a VAT group in an EU member state. This decree takes effect from 1 January 2024.
Source Baker Tilly
See also
- Roadtrip through ECJ cases: Focus on Supplies of services between Head Office and its Branch, whereby one of the parties is part of a VAT Group
- Reminder – Certain Transactions Between Head Offices and Branches Reportable for Dutch VAT Purposes as of 2024
- Updated VAT Policy on Fixed Establishments and VAT grouping
