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