2021 Tax Plan - Outline of VAT andd excise

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Outline of VAT and excise 

2021 Tax Plan - Budget Day (Prinsjesdag)

The following lists the measures proposed in the 2021 Tax Plan in respect of VAT and excise taxes

17 September 2020

Outline of VAT and excise

Dutch version

Back to outline 2021 Tax Plan

Continued implementation of VAT Directive on e-commerce

By 1 July 2021, the Netherlands must have fully implemented the EU Directive on the simplification of VAT rules for distance sales of goods. These rules aim to modernise and simplify the taxation and collection of VAT on cross-border internet sales to private individuals. For example, the thresholds for the distance sales scheme will disappear. The MOSS declaration will be extended to distance sales within the EU and other services that businesses provide to private individuals. The Implementation Act to that end was submitted to the House of Representatives in June 2020.

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