2022 Tax Plan - Outline of VAT andd excise

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Outline of VAT and excise 

2022 Tax Plan - Budget Day (Prinsjesdag)

The following lists the measures proposed in the 2022 Tax Plan in respect of VAT and excise taxes

23 September 2021

Outline of VAT and excise

Dutch version

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Webcast Tax Plan 2022

Corina van Lindonk, Aart Nolten and Eddo Hageman discussed the most noticeable measures of Tax Plan 2022.

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Adjustment in respect of processing negative VAT declarations

The only changes for VAT regard the e-commerce VAT rules that came into force on 1 July 2021.

The One-Stop-Shop system that has been effective since 1 July 2021 allows entrepreneurs to declare and pay the VAT due in various EU Member States on distance sales of goods and cross border services provided to non-entrepreneurs in other EU Member States. They can do so by filing a VAT declaration in a single Member State, i.e., the Member State of identification, by using either the non-Union scheme, the Union scheme or the import scheme.
 

Non-Union scheme Union Scheme Import scheme
Services supplied by non-EU entrepreneurs EU distance sales of goods and services supplied by entrepreneurs established in the EU Distance sales of goods from outside the EU with a value of up to EUR 150



The proposed adjustment should lead to administrative simplification if the VAT declaration related to a previous tax period needs to be corrected, as a result of which the VAT receivable exceeds the VAT payable (for example, if goods have been taken back). The assumption when processing such a negative VAT declaration is that the correction will always be settled by the Member State for which the correction is made and not by the Member State of identification. It is proposed to have the relevant VAT declaration to be settled by the Netherlands automatically qualify as a request for a tax refund. The inspector will then basically decide within eight weeks of receipt through a decision open to objection. If the proposed change in the law is adopted, it will have retroactive effect to 1 July 2021.

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