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News

Do you want direct access to important fiscal and financial news? Thanks to Koppel Services, staying up-to-date has never been easier. Our news section offers in-depth insights into a wide range of financial, organizational, administrative and tax-related topics. As part of our professional philosophy, we keep track of important developments across a wide range of industries. This not only gives us a uniquely comprehensive perspective on international tax laws and regulations, but also allows us to delve deeper into subjects that are relevant to your business. If you're looking for a specific story or insight, please select a category to the right. Our news selection will update automatically to reflect your choice.

bad debtors, COVID 19

Value-added tax on amounts charged to bad debtors

Written by: Ferhat Ruzgar | 15 November 2019

Your application for a refund of the value-added tax component of an invoice you once raised with what has since emerged as a bad debtor can be made as part of your regular periodic value-added tax return.

input tax

Reappraisal of input tax credit

Written by: Vincent Heemskerk | 15 November 2019

The value-added tax on operating assets qualifies for deduction to the extent that the assets in question are used in aid of performances that are liable for value-added tax.

value-added tax

Payment of value-added tax on private use of company car during 2019

Written by: Vincent Heemskerk | 15 November 2019

You need to include the value-added tax on your private use of corporate assets as part of your value-added tax return for the final quarter of 2019.

supplementary tax return

Don’t overlook the deadline for your supplementary tax return

Written by: Vincent Heemskerk | 14 November 2019

Business owners who need to file an adjustment to their value-added tax return for 2019 or a value-added tax balance sheet item should do so before the first of April 2020

turnover tax

Draft legislation regarding implementation of E-commerce Directive put out for public consultation

Written by: Nico Koppel | 10 October 2019

The Ministry of Finance has put out for public consultation its draft legislation concerning the levying and collection of turnover tax.

Small Business Scheme

Small Businesses Scheme prompts Parliamentary questions

Written by: Marcel Frazer | 26 September 2019

A change effective the first of January 2020 is in the offing for KOR, the Small Businesses Scheme.

turnover tax

Turnover tax measures effective 2020

Written by: Vincent Heemskerk | 20 September 2019

We would like to tell you more about the turnover tax measures of 2020 in this article!

business assets

Post-discontinuance divestment of business assets

Written by: Andrija Božović | 22 August 2019

The sale of capital goods having been classified as business assets at the time the business in question was still up and running …

value-added tax rate

Value-added tax rate on digital books and periodicals

Written by: Willemijn Houter | 26 April 2019

A Bill providing for the application of the reduced value-added tax rate to digital books and periodicals has been put out for public consultation.

turnover tax return

Annual turnover tax return for small business owners

Written by: Sean-Paul Smit | 10 April 2019

The option of filing for turnover tax on an annual basis is open only to (partnerships of exclusively) natural persons.

value-added tax rate

Scope for future application of reduced value-added tax rate to digi-books

Written by: Willemijn Houter | 7 February 2019

Questions have been tabled in the Lower House of the Dutch Parliament on the treatment in terms of value-added tax rate of digital books, journals, newspapers and magazines.

turnover tax

Lower House queries turnover tax aspects

Written by: Willemijn Houter | 24 January 2019

Turnover tax returns are required to be filed within one month of the end of the period under review, with payment to the Receiver of the corresponding tax charge (as per the tax return) having to be made within one month of the end of the relevant period.

reverse-charge mechanism

Sole traders to be given new value-added tax registration numbers

Written by: Willemijn Houter | 21 December 2018

So far value-added tax registration numbers issued to sole traders in the Netherlands have included the relevant entrepreneur’s citizen service number.

value-added tax rate

Rise in reduced value-added tax rate

Written by: Sean-Paul Smit | 16 November 2018

The reduced value-added tax rate applies inter alia to basic necessities and to selected labour-intensive services.

Value-added tax return

Value-added tax return for Q4 2018

Written by: Sean-Paul Smit | 15 November 2018

Please remember to take the following into consideration when filing your value-added tax return for the fourth (and final) quarter of the current year.

VAT-rate

No exceptions to increase in lower VAT-rate

Written by: Sean-Paul Smit | 4 October 2018

The Dutch State Secretary for Finance, Menno Snel, has asserted that exceptions to the proposed increase in the lower VAT-rate are not on the cards as far as he is concerned.

Value-added tax

Value-added tax measures 2018

Written by: Willemijn Houter | 23 September 2018

The Dutch cabinet intends to raise the lower value-added tax-rate from its current level of six percent to nine percent, as was already mentioned in the coalition agreement.

reverse-charge mechanism

Application of reverse-charge mechanism

Written by: Sean-Paul Smit | 27 July 2018

There are scenarios in which the reverse-charge mechanism ensures that liability for payment of the value-added tax component comes to rest with the recipient rather than the supplier of the product or service.

tax credit

No supply? No input tax credit!

Written by: Sean-Paul Smit | 20 July 2018

It is obligatory for entrepreneurs to include turnover tax in the amounts they charge to their customers for goods (to be) supplied or services (to be) rendered.

small businesses scheme

Ministry of Finance presents proposal for amendment of small businesses scheme

Written by: Marcel Frazer | 6 April 2018

The Dutch Ministry of Finance has submitted for consultation its proposed amendment of the small businesses scheme for value-added tax purposes. The current scheme applies to all natural persons who owe less than € 1,883 annually in value-added tax.

Business owner, yes or no?

Written by: Willemijn Houter | 5 February 2018

Having worked for two cooperatives, B and C, as an administrative and tax consultant until 2008 (under a fictional employment format for payroll tax purposes), stakeholder Z together with his business partner A has since been a participant in and board member of said two cooperatives.

supplementary value-added tax returns

Digital filing of supplementary value-added tax returns

Written by: Stan Evers | 12 January 2018

2018 is off to a good start in that the Tax and Customs Administration is making headway in its digitisation efforts. This has rendered the filing of supplementary value-added tax returns an exclusively digital affair since the first of January of this year.

value-added tax returns

Digital adjustment of value-added tax returns

Written by: Willemijn Houter | 25 October 2017

Only digital (supplementary) value-added tax returns may be filed by business owners from the first of January 2018 onwards.

Turnover tax

Turnover tax rebate

Written by: Marcel Frazer | 3 September 2017

A business owner is entitled to being refunded for turnover tax on supplies and services the remuneration for which he has not, and will never, collect.

small business scheme

The non-domestic business owner and the small business scheme

Written by: Sean-Paul Smit | 2 September 2017

The small business scheme forms part of the turnover tax regime in the Netherlands and mitigates the turnover tax to be remitted by natural persons

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