Intrastat threshold increased

The threshold for the Intrastat filings in the Netherlands has been increased from EUR900,000 to EUR1,500,000 as of 1 January 2014.

Requirements for annual VAT returns changed

The requirements for filing annual VAT returns have been changed as of 1 January 2014. In case a taxable person would like to file VAT returns annually, the following conditions should be met:

  • The annual VAT due should be less than EUR1,883.
  • The annual amount of intra-community supply of goods and services is less than EUR10,000.
  • The annual amount of intra-community acquisitions is less than EUR10,000.
  • The import VAT reverse charge license (artikel 23-vergunning) has not been obtained.

Deemed self-supply for goods that are produced in the course of the business abolished

The deemed self-supply for goods that are produced by the taxable person in the course of business, when the VAT on such goods, when purchased from another taxable person, would not be deducted fully or partially, will be abolished. As a result, the input VAT related to these goods will not be deductible. This will affect taxable persons that have both taxable and exempt activities, such as financial service providers, hospitals, housing corporations and public bodies.

VAT return announcement letters will not be issued anymore

As of 1 January 2014, the Dutch tax authorities will stop sending VAT return letters to taxable persons. The payment slip attached to the letter will not be sent as well.

In January or February 2014, taxable persons will receive an overview of all VAT reporting periods, including the corresponding ultimate declaration and payment dates as well as payment references for 2014. Since the taxable persons have to remember to file the VAT returns themselves, it is possible to receive a notification by email from the Dutch authorities. In case you wish to receive such notification, you will have to provide your email address to the Dutch tax authorities via their website.

Fundraising exemption threshold for sports clubs increased

The fundraising exemption threshold for sports clubs is increased from EUR31,765 to EUR50,000 as of 1 January 2014. In addition, the scheme for company restaurants is not applicable anymore. The sales made in company restaurants will, in that regard, be VATable if the threshold of EUR68,067, including the fundraising supplies, is exceeded.

Reduced VAT rate for renovation and restoration extended

The temporary reduction of the standard VAT rate for wages relating to renovation and restoration of houses to the reduced VAT rate of 6 percent will be extended to 31 December 2014. For the materials used in that regard, the standard VAT rate will still apply.

VAT refunds only on one bank account number

As of 1 December 2013, only one bank account number can be used for VAT refunds per VAT (sub) number. The name of the account holder must correspond with the name of the company.

Taxable persons not established in the Netherlands to file VAT returns electronically

Taxable persons not established in the Netherlands should have filed their periodical VAT returns electronically as of 1 January 2014. In that regard, the Dutch tax authorities will provide or have already provided these taxable persons a username and password for the secured website of the Dutch tax authorities. In case an email address is provided to the Dutch tax authorities, an email will be sent informing the taxable person when the VAT return has to be filed.