The most important VAT changes in the international field

22 October 2021

An overview of the most important international VAT case law and policy decision changes that took place in 2021.

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Anne Kin Tax advisor
International VAT changes

New VAT rules for international e-commerce

As of July 1, 2021, new VAT rules apply to entrepreneurs who sell (online) goods to consumers in other European countries. It does not matter whether the goods come from inside or outside the European Union.

You can read the most important consequences for Dutch entrepreneurs here.

Decree on the levy of turnover tax on permanent establishments updated

A permanent establishment constitutes a place for levying VAT. It is therefore important to determine whether there is a permanent establishment in the Netherlands or abroad. This policy decision explains the aspects that are relevant when (determining) a permanent establishment.

You can find the main changes to the decision here.

Replenishing stock on demand 'Quick Fixes' Brexit

As of January 1, 2021, the United Kingdom is no longer part of the European Union for VAT purposes either. The Brexit therefore also has consequences for the VAT regime for stock on call. The supplement to the 'Quick Fixes' Decree indicates which situations may occur as a result of the Brexit and how they should be dealt with. The supplement also grants a number of approvals.

Read more about the supplement here.

Other Court of Justice rulings

In addition to the updating of the decree on permanent establishments and the supplement to the on-demand stock rules, a number of rulings have been made by the European Court of Justice that have implications for VAT in the international field.

You can read the other important Court of Justice rulings here.

More information or advice

Do you have any questions about the above decisions and judgments and their implications for your business? Please contact Anne Kin, tax advisor, at telephone number +31135915125 orĀ send Anne an e-mail.

View all the changes to VAT from the 2022 Tax Plan.

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