Michaela Merz


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NL – Reduced VAT rate to be increased from 6% to 9%


As of 1 January 2019 the reduced rate for VAT is to be increased from 6% to 9%. This change in rate will mean extra costs for some businesses and an additional administrative burden for almost all of them. A business applying the reduced VAT rate on supplies of goods and services will have to prepare for the change. The rate change will require internal changes (the administrative system) and external adjustments (for example the pricing of services and products).

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The Netherlands – reverse charge on certain products as from 1 of April 2013 as a measure to avoid the VAT fraud – btw verlegd


Companies selling goods as mobile phones, tablet PC’s, laptops, game consoles or integrated circuit devices (e.g. CPU’s) in the total value of  Euro 10.000 or more  have to apply reverse charge mechanism for  local Dutch supplies as from 1 of April 2013. Reverse charge mechanism means that the purchaser has to account for the VAT due on the transaction in his own VAT return. Continue reading


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The Netherlands – optional reverse charge for computer and mobile phones as of June 1, 2012


The Dutch State Secretary of Finance has announced (29 May) that he has taken measures to combat VAT carousel fraud, and that from 1 June 2012 an optional reverse charge mechanism will apply to supplies of mobile phones and computer parts with a value not less than Euro 10,000.

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