The Netherlands has implemented the option provided in the VAT Directive to introduce a scheme enabling the amount of input VAT recovered on the acquisition of certain capital assets to be adjusted over several years.
The items covered by the scheme, which is known as the capital goods scheme, are as follows:
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•ÌýÌýÌýÌý Land, building, part of building, civil engineering work or part of a civil engineering work that is:
- Ìý
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Web page updated on 17 Mar 2025 16:02