VAT and excise duties

Changes to the KOR

The small businesses scheme (kleineondernemersregeling, KOR) for the purposes of VAT is now applicable throughout the EU, if your turnover in the whole EU is not more than € 100,000 per calendar year.

21% VAT for certain services

As from 1 January 2026, the reduced VAT rate for accommodations and certain cultural goods and services will be discontinued. This means that the VAT rate will change from 9% to 21%. This can be expected to – not exhaustively – at least apply for: hotels, boarding houses, books, sports, museums, music and theatre performances. Exceptions to this increase are camping resorts, theme parks, playgrounds and ornamental gardens, circuses, zoos and cinemas.

Take note!

The VAT rate at the time of the event applies. For example, if a theatre performance is paid in advance in 2025, but the event takes place in 2026, then 21% VAT is payable.

Adjustment for VAT investment services

As of 1 January 2026, the VAT adjustment scheme is being extended to investment services for immovable property. VAT on these services is being monitored for five years, comparable to movable property acquired as capital goods. A threshold amount of € 30,000 applies. Smaller-scale services are therefore not covered by this scheme.

Tip

This measure allows some entrepreneurs to deduct previously non-deducted VAT as input tax.

Take note!

This measure may lead to VAT adjustments for entrepreneurs who, after the first year of taxed use, may let the immovable property exempt of VAT within the adjustment period.

Changes to the margin scheme

The margin scheme for the purposes of VAT on antiques, art objects, and collectables can no longer be applied if a reseller has purchased the goods at a price other than the general price.

The location of virtual services

The location of virtual services of a cultural, artistic, sporting, scientific, educational and entertaining nature for the purposes of VAT, will in future be where the customer (entrepreneur or non-entrepreneur) lives, is established, or where the permanent establishment is.

VAT rate of agricultural goods

A number of agricultural goods are no longer subject to the low VAT rate.

General Customs Act penalty stipulation

Customs performs the tasks that are subject to the State Taxes Act (Algemene wet inzake rijksbelastingen, AWR) and the General Customs Act (Algemene douanewet, Adw). That is why the Adw is being brought into line with the AWR. This ensures that the inspector who imposes penalties relating to the Adw applies the same rules as when imposing penalties relating to the AWR. This amendment ensures, inter alia, that the inspector who handles the tax return and finds an infringement, can also impose an administrative fine. Also, following a fine for omissions and neglect, a fine for an offence can be imposed for the same offence, if new objections have become known.

Revocation of excise permits

The envisaged amendment to the Excise Duty Act (Wet op de accijns, WA) makes it possible to revoke a permit for a distillery and a permit for tobacco processing equipment. This is not possible under the current scheme, which leads to an outdated permit database with permits that are no longer used. This amendment will ensure that the Customs Service can monitor this more effectively.

Fuel excise duty correction abolished

The proposal is to abolish the provisions regarding additional tax assessment and refunds of fuel excise duty on fuel stocks on which excise duty was levied. These rules are impracticable for the Customs Service and create uncertainty for businesses. The measure simplifies the Excise Tax Act and provides more clarity for the future.

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