Netherlands pilot pre-completed VAT returns

September 16th, 2018

The Netherlands is running a pilot scheme to accept small entrepreneurs’ financial transactions online, and provide a completed draft VAT return for them to approve. The scheme has been running under the control of the Dutch Tax and Customs Administration for self-employed professionals. The first wave of filed returns have been judged a success and …


Netherlands reduced VAT rate rise to 9% 2019

June 25th, 2018

The Netherlands has announced an increase in its 6% reduced VAT rate to 9%. This will come into effect on 1 January 2019. The Dutch reduced VAT rate applies to the following supplies: Foodstuffs (excluding foodstuffs for animal consumption); some soft drinks; water supplies; certain pharmaceutical products; certain medical equipment for disabled persons; domestic passenger …


VAT Reporting update 18.4.1

May 1st, 2018

Overview This release is a maintenance release of the VAT Reporting application for the month April. It includes changes to reports, modifications and bug fixes. Main changes in Reports Spain – Immediate Filing (SII) We have started to implement changes to support filing of SII V1.1, which will be available from 1st July 2018. Please …


VAT Reporting update 17.12.1

January 13th, 2018

Overview This release is a maintenance release of the VAT Reporting application for December 2017. It includes new reports for 2017 yearly filings and changes for 2018 and bug fixes. Main changes in Reports The following countries have been released for 2018: CY, LV, NL, SI, CZ, GR (GREZ), FI, AT, DE, EE, HU, LU, …


Dutch cut labour taxes via VAT rise

October 24th, 2017

The Netherlands has announced a reduced VAT rate rise from 6% to 9% to pay for income tax rate cuts and band simplifications. The number of income tax bands will be reduced from 4 to 2, and the rates combined to benefit over half a million income tax payers.  The reduced VAT rate rise will …


Netherlands reduced VAT rise to 9%

October 10th, 2017

The new Dutch government has proposed increasing the reduced VAT rate from 6% to 9%.  The reduced VAT rate applies to basic foodstuffs, books, hair dresser services, swimming pool entrance, medicines, art, antiques, entry to museums, zoos, theatres and sports and a variety of other services. The likely implementation date is 1 January 2019. Prime Minister Mark …


Netherlands cuts EC Sales List quarterly threshold 2016

October 25th, 2015

The Dutch tax authorities are to cut the threshold for quarterly filings of EC Sales Listing (Recapitulative Statements) on 1 January 2016 from €100,000 to €50,000 EC Sales Listing The EU VAT Directive requires VAT registered businesses to complete monthly recapitulative statements detailing intra-community supplies of goods or services to EU VAT registered business. EU member …


Netherlands withdraws reduced VAT on repairs of housing

April 9th, 2015

The Dutch Ministry of Finance is to recategorise the renovation or repair of housing from 1 July 2015 from the reduced Dutch VAT rate of 6% to the standard VAT rate of 21%. This tax break, only available to building over 2 years old was introduced at the height of the financial crisis in 2009 …