As from 1 June 2017, reverse charge applies on certain telecommunication services in The Netherlands.
Following an increase of carousel fraud in this sector, the authorities introduced reverse charge in telecommunications services to prevent foreign businesses from buying and reselling these services to intermediary companies. Reverse charge will not apply on sales to end consumers.
These changes apply with retroactive effect to 1 June 2017. Even when the service was supplied before 1 June but the invoice was issued any time after this date, reverse charge will still apply.
Domestic reverse charge...Read more
The Dutch government recently proposed to simplify the current bad debt regime. Under the proposed changes, it will be possible to recover VAT on bad debts through the VAT return when a certain period has been exceeded, hence no longer requiring documentation to be gathered and a separate application to be made when asking the tax authorities to allow this refund.
Bad debt regime applies on sales where an invoice has been issued with VAT, reported in the VAT return and the VAT amount has been paid to the tax authorities but the whole price has not been collected from the customer. This is often due to the client´s...Read more
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As from 1 June 2017, reverse charge applies on certain telecommunication services in The Netherlands. Following an increase of carousel fraud in this sector,...
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