The article lists a series of VAT and GST rate changes set to take effect on 1 January 2026 across multiple jurisdictions, including the removal of reduced rates for accommodation in the Netherlands, new reduced rates in Finland and Lithuania, and standard rate increases in Zimbabwe and Malawi. It highlights the need for businesses to update pricing, invoicing, and compliance systems in anticipation of these changes.
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VatCalc · 7 days ago
The Dutch Ministry of Finance is moving forward with a domestic B2B e-invoicing mandate set to take effect in January 2030, alongside EU-wide ViDA requirements for intra‑community transactions from July 2030. The mandate design was presented to Parliament on 10 March 2026, with legislation expected by mid‑2028 and a two‑year implementation window. Optional domestic e‑reporting may follow in January 2032.
Taxence · 21 days ago
The Dutch Supreme Court (Hoge Raad) on 20 Feb 2026 reversed a lower court’s ruling and confirmed that a market‑maker can use its gross trading result to calculate the VAT deduction of mixed costs, following the analogy to foreign‑exchange transactions. The court also clarified that the fiscal group may use reasonable estimates to determine the EU/non‑EU customer ratio and can include TNMM fees and RPSM payments in the allocation key, while referring the case back for further investigation into the nature of RPSM payments.
Van Oers · 25 days ago
In December 2025 the Court of Appeal in ’s‑Hertogenbosch ruled that VAT can be deducted on construction costs of a workroom and garage rented to a company, provided the rental is a taxable economic activity. The ruling allows deduction only for the portion attributable to the taxable rental, even if the garage has limited private use. The decision is not final, as a cassation appeal has been filed with the Supreme Court, so businesses should seek VAT advice to ensure compliance.
Taxence · 26 days ago
On 1 January 2026, Dutch law introduces a five‑year revision regime for investment services on real estate. The regime applies to services costing €30,000 or more (excluding VAT) and requires annual testing of 20% of deducted VAT against actual use. It also mandates repayment or additional deduction when the property's use changes between taxable and exempt.
Taxence · 2 months ago
A Dutch court ruled that hospice services are not exempt from VAT and are subject to the normal 21% rate. The foundation providing the services is entitled to deduct input VAT and received refunds for 2019 and 2020. The decision clarifies that the combined service is one indivisible performance and does not qualify for short‑stay or exemption.
TaxLive · 2 months ago
The Court of Arnhem-Leeuwarden ruled that X BV, G BV and M BV do not form a VAT fiscal unity because there is no financial interconnection – no shareholder holds a majority in X BV and the parties did not act as a single group. The decision cites the 1979 HR precedent on financial control and confirms that VAT adjustments imposed on X BV for services to M BV are valid.