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  • Dutch reverse charge on telecommunication services

    Changes in the Dutch reverse charge regime 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...
  • Recovery of Dutch VAT: bad debt simplification

    The Dutch government recently proposed to simplify the recovery of Dutch VAt by tweaking 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. When does the bad debt regime apply?  Bad debt regime applies on sales...