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.
