VAT in the Digital Age

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30% Ruling Important Changes to the 30% Ruling per 1 January 2024

On 26 October 2023, the Dutch House of Representative (Tweede Kamer) voted in favour of two amendments which will likely alter the current 30% tax ruling facility.

3 min read | 01 Jan 2024

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Everyone – companies, entrepreneurs and individuals – has to deal with taxes. A complex system of payments and levies, tax regimes also offer opportunities for...

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Building sustainability and social impact. That sounds good. But how do you go about it in the complex world of stakeholders, regulations and frameworks and changing demands from clients and society? How do you deal with important issues such as climate change and biodiversity loss?
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EUFLR The Hidden Risks in Your Product: How to Prepare for the EU Forced Labour Regulation

Forced labour is a major global concern, affecting an estimated 27.6 million people in 2021, including 3.3 million children. Marginalized groups – such as women, minorities, and migrants – are often at higher risk. This means that a large part of the products used and consumed might directly connect to forced labour.

| 5 min read | 10 Apr 2025

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Reliability of information. The way in which reliable information is produced. That is what assurance is all about. It is crucial for information to be...

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Omnibus voorstel Europese Commissie 26 februari 2025

Sustainability Omnibus proposal of the European Commission

On this page you will find the latest news about the Omnibus legislative proposal that the European Commission has published, an overview of the most important proposed changes, as well as recommendations for your sustainability strategy and reporting

| 9 min read | 06 Mar 2025

Tax

Do you have an ambitious international company? And do you want to stay ahead of the competition? Then you need to be able to rely on the best international...

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International corporate tax
The Netherlands’ tax regime is highly dynamic. Rules and the administrative courts raise new challenges in fiscal considerations on a nearly daily basis, both nationally and internationally.
VAT advice
VAT is an exceptionally thorny issue, especially in major national and international activities. Filing cross-border returns, registering or making payments requires specialised knowledge. It is crucial to keep that knowledge up-to-date in order to respond to the dynamics of national and international legislation and regulation.
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Importing/exporting goods to or from the European Union involves navigating complicated customs formalities. Failure to comply with these requirements usually results in delays. In addition, an excessively high rate of taxation or customs valuation for imports can cost you money.
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Transfer pricing
The increased attention for transfer pricing places greater demands on the internal organisation and on reporting.
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In this rapidly changing world, it is increasingly important to consider environmental impact (in accordance with ESG), instead of limiting considerations to financial incentives. Multinational companies should review and potentially reconsider their tax strategy due to the constantly evolving social standards
Pillar Two
On 1 January 2024 the European Union will introduce a new tax law named “Pillar Two”. These new regulations will be applicable to groups with a turnover of more than EUR 750 million.
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In the past decade, the utilization of blockchain and its adoption of a distributed ledger have proven their capacity to revolutionize the financial sector, inspiring numerous initiatives from businesses and entrepreneurs.
Streamlined Global Compliance
Large corporations with a presence in multiple jurisdictions face a number of compliance challenges. Not least of these are the varied and complex reporting and compliance requirements imposed by different countries. To overcome these challenges, Grant Thornton provides a solution to streamline the global compliance process by centralizing the delivery approach.

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Industries

Real estate & construction

The building and real estate sector is facing a lot of challenges. Improving sustainability, innovation, but also transformation are important themes. By...

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Family businesses

Family businesses occupy a unique position, in the Netherlands as well as worldwide. They are seen as a (stable) engine of the economy. This is characterized,...

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Financial Services

The financial services sector is evolving rapidly, driven by increasing regulatory demands, technological advancements, and shifting client expectations.

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Transport & logistics

The Netherlands is a real trading country, due to its location, infrastructure and the highly-educated population. The port of Rotterdam, the biggest port in...

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Maritime sector
How can you continue to be a global leader? The Netherlands depends on innovation. It is our high-quality knowledge which leads the maritime sector to be of world class.

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Pillar 2 Pillar 2 and the tonnage regulation: watch out for possible additional taxation!

Starting in 2024, a new law for a global minimum profit tax for internationally operating companies will apply in the Netherlands: the 2024 Minimum Tax Act (Pillar 2).

Mirjam Zeldenrust

| 3 min read | 26 Jun 2023

ViDA in short

On March 11, 2025, the EU formally adopted the ViDA package. The ViDA marks an important step to digitized VAT system in the EU. ViDA will change VAT compliance of businesses operating in the EU. It contains from three main parts.

E-invoicing and real-time reporting
Most importantly, e-invoicing becomes the new standard for intra-EU transactions from 2030. Furthermore, businesses will need to report their intra-EU transactions in real time to the authorities.
Extension of OSS – towards a single EU VAT registration
The extension of the One-Stop-Shop (OSS) aims reducing of the VAT registration obligations for businesses in various EU countries and possibility to report movement of goods within the EU via a single VAT registration.
Extended obligations for certain platforms
EU countries must start applying the platform fiction or so-called ‘deemed supplier rule’ to sales of non-VAT-registered sellers of short-term accommodation and road transport via platforms from 1 January 2030.

Are you involved in cross-border trade and digital services? If so, European Commission's ViDA proposal could have a significant impact on your business. Want to know more about how to prepare yourself for the future? On this page you will find our latest articles about ViDA.

VAT Finland raises its VAT rate to 25.5 per cent effective from 1 September 2024

Finland has decided to raise the standard VAT rate from 24 per cent to 25.5 per cent. The higher rate will enter into force on 1 September 2024.

Aiki Kuldkepp

| 4 min read | 26 Jul 2024

VAT VAT of a customer country payable in EU for providers of virtual events from 2025

VAT rules applicable in the EU to virtual events and live-streamed activities will change from 1 January 2025. The changes will have major implications for providers of such virtual services, especially if those services are provided to final consumers

Aiki Kuldkepp

| 6 min read | 24 Jul 2024

VAT The EU reaches a consensus on two pillars of the ViDA, but not on platforms.

This article provides an overview of the amended EU “VAT in the Digital Age” (ViDA) proposal made public on 19 June 2024. The last version includes slight changes compared to the previous version of 8 May 2024.

Aiki Kuldkepp

| 7 min read | 10 Jul 2024

VAT The EU amends proposed VAT rules for the digital age

This article provides an overview of amended EU “VAT in the Digital Age” (ViDA) proposal which was made public on 8 May 2024. This proposal includes new EU VAT rules for EU digital reporting requirements (DRR) based on e-invoicing; new VAT measures for platform economy and e-commerce, and an extension of the VAT One-Stop Shop (OSS) return

Aiki Kuldkepp

| 7 min read | 11 Jun 2024

VAT ECJ explains how VAT applies on free-of-charge supplies

The Court of Justice of the European Union (ECJ) has explained how VAT applies on disposal of goods or provision of services free of charge. This article looks at the recent ECJ decisions and their implications for practice.

Aiki Kuldkepp

| 7 min read | 05 Jun 2024

VAT ECJ clarifies VAT rules applicable to vouchers

On April 18th, 2024 the Court of Justice of the European Union (ECJ) delivered a judgment in case C-68/23 (M-GbR vs Finanzamt O) clarifying the VAT treatment of vouchers. These clarifications are welcome since VAT treatment of vouchers is subject to many uncertainties. This applies even after the EU voucher directive came into force on January 1st 2019.

Aiki Kuldkepp

| 6 min read | 16 May 2024

15 Apr Past Event

VAT

Webinar VAT in the Digital Age (ViDA)

16:00

ViDA: Vat in the Digital Age

ViDA in short

Webinar VAT in the Digital Age (ViDA)

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