The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/5.6.2:5.6.2 The Dutch rules and solutions
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/5.6.2
5.6.2 The Dutch rules and solutions
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS601734:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Toon alle voetnoten
Voetnoten
Voetnoten
Based on Art. 29 of the Dutch VAT Act and a Decree from the Ministry of Finance of 14 December 2018, No. BLKB 2018-217731, “Heffing van omzetbelasting ter zake van vouchers, waardebonnen en zegels”, Stcrt. 2018, nr. 68657 (on line source: https://zoek.officielebekendmakingen.nl/stcrt-2018-68657.pdf).
Deze functie is alleen te gebruiken als je bent ingelogd.
In the Netherlands, a specific Decree allows the manufacturer (in the above example) in both the ‘money off scheme’ and the ‘cash back scheme’ situations to reduce his taxable amount by the full amount paid in respect of a cash back or money off scheme.1 The ‘gross-net-issue’ is not addressed or solved in this Decree.