Netherlands: Guidance on application of zero VAT rate

New explanatory notes effective 1 April 2024

New explanatory notes effective 1 April 2024

The Ministry of Finance on 22 December 2023 published the explanatory notes to Table II containing rules and policies on the application of the value added tax (VAT) zero rate that applies to, among other things, the export or intra-community supplies of goods.

The new explanatory notes, which are effective 1 April 2024, are far more comprehensive than the previous guidance. Practical examples and background have been added and new schemes (particularly in e-commerce) are described. In addition, the text of several required forms (statements and declarations) has been updated.

Read a February 2024 report prepared by the KPMG member firm in the Netherlands



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