The Tax Authorities have published an overview of the changes in VAT from 1 January 2025. The changes are reflected in certain agricultural goods, virtual services, supplementary margin schemes and VAT on service costs. The overview also mentions changes to the small business scheme (KOR) and the introduction of the Small business scheme in the EU (EU-KOR).
Netherlands introduces changes in VAT from 1 January 2025
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Author: Ivana Picajkić
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Fiscal subject related
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Content accuracy validation date:
19.11.2024
Content accuracy validation time:
08:16h
The VAT changes from 1 January 2025 are as follows:
- Agricultural Goods VAT Increase: The VAT rate for specific agricultural goods, such as non-food grains, seeds, straw, and wool, will rise from 9% to 21%,
- Place of Service for Virtual Services: Virtual cultural, artistic, educational, and entertainment services will be taxed based on the recipient’s country, applying that country’s VAT rules,
- Supplementary Margin Scheme Removal: The supplementary margin scheme will expire. Resellers who have acquired, imported or acquired intra-Community antiques, works of art or collectors’ items at a reduced rate can no longer apply the margin scheme when selling these goods. Unsold items by January 1, 2025, may qualify for a VAT deduction in the first period of 2025,
- VAT on Real Estate Service Costs: If service costs (e.g., cleaning, utilities) are separate from rental, then these costs with VAT are listed separately on the invoice, and tenants must be able to choose providers. If service costs are included in the rental, they follow the rental’s VAT status,
- Changes to the Small Business Scheme (KOR): As of January 1, there are a number of changes in the KOR. More about this can be found here: https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/berichten/nieuws/wijzigingen-kor-introductie-eu-kor
- EU Small Business Scheme (EU-KOR): From January 1, a new VAT exemption will be available for small businesses operating in multiple EU countries. More about these can be found here:
https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kleineondernemersregeling-eu
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