Intra-EU Acquisitions Of Goods (Netherlands)

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Commentary

33 Netherlands

A Dutch VAT registration is required where a business that is not registered for VAT in the Netherlands makes

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Tour operators margin scheme (Malta)

Option to tax (New Zealand)

Non-Union scheme (Germany)

Late returns or payments (Indonesia)

Investment gold (Czech Republic)

Time of supply – tax points (Germany)

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Intra-EU acquisitions of goods (Netherlands)

33 Netherlands

Tour operators margin scheme (Malta)

Option to tax (New Zealand)

Non-Union scheme (Germany)

Late returns or payments (Indonesia)

Investment gold (Czech Republic)

Time of supply – tax points (Germany)

Transfer of a business as a going concern (Lithuania)

Credit notes and debit notes (Indonesia)

Self-revision surcharge (Hungary)

VAT deregistration (Cambodia)

Consignment and call-off stock (Croatia)

Refunds of GST to non-New Zealand businesses (New Zealand)

Transfer of a business as a going concern (Kenya)

Self-billing (Netherlands)

'Use and enjoyment' provisions (Germany)

Refunds of VAT to tourists (Saudi Arabia)

Appendix 52B: VAT exemptions (Turkey)

Netherlands - VAT registration guide

Portugal - VAT submission guide

Latvia - VAT registration guide

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Intra-EU acquisitions of goods (Netherlands)

33 Netherlands

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