Netherlands Tax Agency Announces 2025 VAT Changes

The Dutch Tax and Customs Administration Oct. 25 announced changes to VAT rules, effective Jan. 1, 2025. The changes include: 1) an increase in the VAT rate for specific agricultural goods, to 21 percent from 9 percent; 2) the taxation of specific virtual services in the country of the customer; 3) the expiration of the supplementary margin regime for dealers of antiques, art, and collectibles, with input tax still deductible for the first period of 2025 for goods not sold before Jan. 1, 2025; 4) changes to the tax treatment of service charges that real estate lessors impose; and 5) ...