From 1 January 2026, the Netherlands mandates a fully digital VAT refund system for non-EU customers, replacing paper invoices and customs stamps. This is according to the regulation issued by the Ministry of Finance on March 14, 2025, amending the Turnover Tax Implementing Decree. Retailers must register transactions digitally, while customers submit refund requests via the NL Customs VAT app, wi... Read more

The Netherlands is assessing implementation of the EU ViDA reforms, moving from limited B2G e-invoicing toward structured e-invoicing and digital reporting. Two options are considered: cross-border only or a broader model with mandatory domestic B2B e-invoicing. With legislation expected by 2028 and rollout around 2030, businesses should prepare for new reporting obligations EU Framework and Curre... Read more

From April 1, 2026, the Netherlands will require non-EU businesses to file VAT refund claims exclusively through an online portal, replacing paper submissions. Access requires DigiD or eHerkenning, which may be challenging for nonresident businesses and increase reliance on local agents. The change supports digitalization but adds administrative complexity for foreign taxpayers. Access to the port... Read more

The Netherlands is expected to introduce a mandatory domestic B2B e-invoicing regime in July 2030, aligned with the EU’s VAT in the Digital Age (ViDA) reforms. While domestic e-reporting is not initially planned, ViDA cross-border e-invoicing and Digital Reporting Requirements (DDR) will apply from the same date. The model will likely follow EN 16931 structured formats using a Peppol-based 4-corne... Read more

The Netherlands has strengthened its anti-money-laundering framework through the Anti-Money Laundering Action Plan, published in June 2019 and later incorporated into the Prevention of Money Laundering Act. Main measure of this reform is the ban on cash payments of EUR 3,000 or more for traders, designed to reduce the risks associated with anonymous cash transactions and close gaps under the previ... Read more

The planned VAT increase from 9% to 21% for accommodation, culture, media, and sports has been partially reversed. From 1 January 2026, the 9% VAT rate will remain for culture, media, and sports, while accommodation will move to the 21% standard rate. This change protects cultural and sports sectors from higher costs, while the accommodation sector is expected to face increased prices. However, in... Read more

The VAT Decree has been updated with new guidance on self-billing, where customers issue invoices instead of suppliers. While common in sectors like waste management and municipalities, the supplier remains fully liable for accuracy and compliance. Main rules require prior agreement, timely objections if invoices are rejected, and full legal compliance. In municipal practice, self-billing affects VAT reporting and must be recorded correctly to avoid costly errors. Joint invoices, such as in vehicle trade-ins, also carry specific VAT obligations, regardless of dealer practices. Organizations must stay current with updates, ensure invoices meet all requirements, and clarify whether they act as VAT-registered businesses or government bodies, as this directly impacts pricing, VAT treatment, and compliance. Read more

On 2 October 2025, the Dutch House of Representatives approved a bill amending the 2025 Tax Plan. The law keeps the reduced 9% VAT rate for culture, media, and sports, reversing the planned increase to 21%, while accommodation will still see its VAT rise to 21% from January 2026. To offset the revenue loss, inflation adjustments to certain income and payroll tax brackets will be limited. The measu... Read more

This brochure is for all entrepreneurs who use a cash register system or are planning to purchase one. It is also for cash register software suppliers and tax service providers. In the brochure, you can read more about: your business and the cash register system Read more

The Act establishes uniform rules for levying and collecting national taxes, including income tax, VAT, excise duties, and customs levies. It defines procedures for filing tax returns, issuing assessments, imposing additional assessments, and handling refunds and provisional payments Read more

This brochure is intended for non-resident entrepreneurs who are not based in the Netherlands. If you buy or sell goods or perform services in the Netherlands, you will have to deal with the Dutch rules on VAT Read more

This document aims to explain how fiscalization works in the Curacao. Unlike the Netherlands which is a non-fiscal country, Curacao has hardware and software fiscalization. Retailers are required to use cash register system that is compatible with supporting software that meets certain requirements. Read more

The purpose of this document is to present a comparison between systems in the Netherlands and Aruba, Bonaire, Curacao and Saint Martin with a general overview of the most important characteristic and requirements regarding receipts, invoices, return policies, online sales, record keeping, cash registers, VAT recording, penalties and store registration of both countries Read more

This document's goal is to highlight the most crucial features and specifications related to cash registers, receipts, invoices, return policies, online sales, record keeping, VAT recording, penalties, and store registration in the Netherlands. Read more

The Q&A document is an essential resource that provides clear answers to the most frequently asked questions in retail. It saves valuable time by consolidating complex information into a practical and accessible format. Prepared by our team of experienced experts, it addresses key issues such as document types, business processes, registration process and the applicable laws and regulations. Read more

The Netherlands is a non-fiscal country with no mandatory POS certification, hardware requirements, or direct communication with the tax authority, though receipts are required as proof of purchase and e-invoices are mandatory for B2G transactions Read more