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VAT adjustments for entrepreneur with exempt services

  • BV X was originally registered with activities related to environmental equipment, recycling, and energy saving
  • In 2009, the activities were changed to financial holdings and financing
  • BV X used to file VAT returns as an entrepreneur but was removed from the tax authorities’ records at some point
  • The tax inspector informed BV X in 2010 that they were registered as an entrepreneur providing VAT-exempt services
  • The source of the information is a court ruling from December 21, 2023, by the North Holland District Court

Source: futd.nl

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.

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