VAT Partners

VAT - margin scheme – changes per 1 January 2025

11-09-2024 - In 2025, the margin scheme will be changed, meaning that entrepreneurs will no longer be able to apply the scheme if the goods were purchased with the reduced VAT rate. As a result, when these goods are sold, the full compensation falls under the (usually) 21% rate.

VAT - real estate – essentially newly constructed – Dutch VAT Act in line with European VAT Directive?

21-05-2024 - The discussion about whether a new building can be created for VAT purposes after a conversion or a major renovation is not new. This applies in particular to the question of how to determine whether there is actually a new building after a conversion (major) renovation. In this news item we provide an update on this still ongoing discussion.

Verifying entrepreneurship on the basis of turnover thresholds not allowed – right to deduct not dependent on the level of turnover

31-03-2024 - Turnover not a valid criterion for assessing entrepreneurship nor the right to reclaim VAT

News

VAT - margin scheme – changes per 1 January 2025

VAT - real estate – essentially newly constructed – Dutch VAT Act in line with European VAT Directive?

VAT - refund request in another Member State - time limits - not fatal - Court of Justice C-746/22

Coalition agreement- May 2024

Electric vehicle (EV) charging – chain of stakeholders

Verifying entrepreneurship on the basis of turnover thresholds not allowed – right to deduct not dependent on the level of turnover