Dutch court rulings in September 2025 declared pension premiums taxable at 21% VAT, but the Minister of Finance has rejected adopting these rulings, maintaining the current VAT-exempt status until a Supreme Court decision. The rulings apply to mandatory sector pension schemes, while voluntary schemes remain unaffected. If the Supreme Court confirms the premiums are taxable, lawmakers may introduce corrective measures.
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BDO · about 11 hours ago
The EU General Court clarified that simplified triangulation can be used in four-party supply chains if the third party has disposal power, even when goods are delivered to a fourth party. Dutch policy confirms this but adds an establishment requirement for party C, which may be overridden by the EU VAT Directive. The ruling also allows Member States to refuse the scheme in cases of VAT fraud.
TaxLive · 6 days ago
A Dutch court decision confirms that the reduced VAT rate for aids does not apply to stairlifts. The reduced rate is limited to wheelchairs, crutches, standing chairs and high‑bed mattresses, while stairlifts are subject to the standard VAT rate. The ruling clarifies the interpretation of the table post and has immediate compliance implications for suppliers.
Global VAT Compliance · 10 days ago
The article lists a series of VAT and GST rate changes set to take effect on 1 January 2026 across multiple jurisdictions, including the removal of reduced rates for accommodation in the Netherlands, new reduced rates in Finland and Lithuania, and standard rate increases in Zimbabwe and Malawi. It highlights the need for businesses to update pricing, invoicing, and compliance systems in anticipation of these changes.
EY Global Tax News · about 9 hours ago
Turkiye’s Presidential Decree No. 10813, published 7 January 2026, abolishes simplified customs declarations for B2C e‑commerce shipments valued at €30 or less, effective 6 February 2026. All such imports must now use regular customs procedures, and products up to €1500 that are not of commercial quantity require full duty declaration and necessary permits. Medicines and food supplements under prescription up to €1500 remain exempt from the €30 limit but are subject to fixed duty rates and potential special consumption tax.
Bloomberg Tax · about 12 hours ago
The UK First‑Tier Tax Tribunal clarified that caregivers supplied to nursing and residential care homes are not VAT‑exempt unless they are registered medical professionals or supervised as required. The tribunal found that the taxpayer's services did not meet the exemption criteria and no other exemptions applied. The decision was issued on 16 December 2025.
VatCalc · about 21 hours ago
Bulgaria has amended its VAT Act to require foreign EU suppliers to register for Bulgarian VAT and charge local VAT on supply and install contracts, effective 1 January 2026. The change replaces the previous reverse‑charge mechanism, aligning with the EU place‑of‑supply rule. Bulgarian customers will receive VAT‑charged invoices, and suppliers must update contracts and invoicing systems accordingly.