EASYTAX, VAT fiscal representative
20 December 2020
Share on print
Share on facebook
Share on linkedin
Share on twitter
Share on email

Netherlands – Exclusion of the Right to Deduction in the Netherlands for Goods and Services Used More Than 90% for Private Use

An EU Council Decision 2020/2189 on 18th December 2020 authorised the Netherlands to introduce a special measure overruling Articles 168 and 168a of Directive 2006/112/EC on the common system of value added tax.

The Netherlands is authorised to exclude VAT due on goods and services from the right of deduction where the goods and services in question are used more than 90 % for the private purposes of a taxable person or of his staff or, more generally, for non-business purposes or for non-economic activities.

The measure is in force from 1st January 2021 to 31st December 2023.

Expert

NEED HELP ?

Rely on our experts to manage your international VAT obligations.

OTHER VAT BRIEFS VAT refunds
By Ministerial Order on VAT n°2021-574 on August 3rd 2021 published in the Official Monaco Newspaper, the authorities in Monaco have amended article A-128 J of the Turnover Tax Code...
In 2020, the VAT recovery rate on petrol was 60% for both commercial and passenger vehicles. This rate is increased to 80% for this year.
The French customs authorities recently announced that from January 2021, the threshold for individuals residing outside the European Union to claim VAT refunds on purchases made in France is EUR...
In BFH Beschluss v. 18.05.2020 – XI B 105/19 it has been clarified that in order to benefit from the deduction of paid VAT, the invoice must provide a “sufficient...
Other VAT infoNetherlands
Mascot Easytax Long Sight

Tax Mag

VAT Updates per Month
Newsletter

NEWSLETTER

Get the latest news about VAT in Germany and the European Union straight to your mailbox.

we respect your privacy