This document contains explanatory notes for all transactions subject to the 9% VAT rate on goods and services. It outlines the requirements for applying the 9% rate and specifies certain approvals necessary. These notes were last updated in March 2022, but further revisions were required due to changes in European legislation. Additionally, new references and clarifications have been incorporated.
Additionally, the explanatory notes outline the changes pertaining to culture, media, and sports (an increase from 9% to 21%) effective January 1, 2026. This is noteworthy as discussions on this topic are still ongoing in The Hague. Consequently, it is not yet confirmed that this increase will be implemented. We will provide an update on our website as soon as further information becomes available.
Due to the extensive and detailed nature of the changes, a summary is not feasible. For an overview of the most significant modifications, please refer to the first two pages of the explanation.
Please feel free to reach out to us should you have any inquiries regarding the application of the reduced VAT rate to your goods or services.
If you have any questions about this topic or if you would like to discuss the topic further, please do not hesitate to contact us at info@vatpartners.com
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