At the beginning of 2026, several EU Member States introduced changes to their VAT rates. Here is an overview of the main changes: • Belgium : from 1 March 2026, the reduced VAT rate on hotel accommodation, takeaway food, leisure activities and entertainment services will increase from 6% to 12%; • Czech Republic : since...
Here are the changes to VAT starting January 1st, 2025. Increase of the VAT rate to 21% for certain agricultural products: non-food cereals and legumes, potato plants for fruit and vegetable cultivation, livestock and poultry offal, beetroot roots, agricultural and horticultural seeds, round wood, straw, animal feed, flax, and wool. Cultural, artistic, sporting, scientific, educational,...
Effective January 1, 2026, the Dutch government will increase the VAT rate from 9% to 21% on the following categories: Cultural and sports services, including access to museums, concerts, sports facilities, and similar venues Import and sale of artwork, collectibles, and antiques. Books, including e-books, as well as newspapers and magazines. Accommodation services, including hotels,...
The concept of works of art can vary from one country to another. In a case in the Netherlands, a company allows its customers to order a photo mosaic/collage on its website. Customers are required to upload their photos and choose their preferred finish. The company edits the photos, but the printing and cutting are...
The Dutch tax authorities will issue a new Dutch VAT number to sole traders registered for VAT in the Netherlands. From 1st January 2020, this new VAT number must be used for Intra-Community transactions. The previously issued Dutch VAT number will become invalid from 1st January 2020. For other forms of business, the current Dutch...
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...
From 1st April 2020, the Netherlands, will transpose into national law Delegated Regulation 2015/2446, an addition to EU Regulation n952/2013 which establishes the EU Customs Code, and in particular Article 1 (19), which gives a new restrictive definition of what export means. From now on, to be an exporter from the Netherlands, and to check...
