July 2022

Permanent establishment policy re. VAT adjusted

2022-07-18T13:52:53+00:0012 July 2022|vat|

As a result of a judgment of the European Court of Justice (Danske Bank case), the Netherlands has adjusted its policy on permanent establishments. A permanent establishment, together with the head office, forms one taxable person, so that no VAT is levied on mutual (‘internal’) services. The policy change concerns [...]

February 2022

Temporary VAT regime for importing goods into France till 1 March 2022

2022-02-01T16:09:27+00:001 February 2022|vat|

As of 1 January 2022, a mandatory reverse charge of import VAT has come into effect in France. To this end, every importer, regardless of the country of establishment, must have a French VAT number. The downside is that without a French VAT number, it is no longer possible to [...]

October 2021

September 2021

Deadline for filing the 2020 EU VAT claim is 1 October 2021

2021-11-30T10:41:57+00:008 September 2021|vat|

Dutch companies that have received invoices dated in 2020 with EU VAT on them can reclaim this non-Dutch EU VAT through the Dutch VAT portal if the following conditions are met: your business is established in the Netherlands there is no obligation to submit a VAT return in the EU [...]

August 2021

New VAT e-commerce rules in effect – important deadline: 10 August

2021-11-30T10:42:04+00:005 August 2021|COVID-19, vat|

As of 1 July 2021 new VAT rules are in effect for online sales. Webshops are subject to VAT in the buyer's EU member state. This VAT can be declared via a local VAT registration, but to avoid (a maximum of) 26 extra VAT registrations and associated declaration obligations, the [...]

June 2021

VAT entrepreneurship for committee members / members of supervisory boards

2021-06-08T07:42:42+00:007 June 2021|vat|

In 2020, the Dutch Supreme Court ruled that a member of an objection advisory committee does not act as a VAT entrepreneur. According to the Court the work carried out is not done in his/her own name, not for his/her own account and not under his/her own responsibility. This means [...]

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