Netherlands Propose legislation of new VAT treatment of retail vouchers

 Posted by Jennifer Flanagan

 Monday 21 August 2017

The Netherlands tax authorities have published a proposal for a change in the VAT treatment of vouchers. This will affect retailers with promotional or loyalty programs and if accepted, the new legislation will be introduced from 1 January 2019. The Dutch proposal follows the EU Voucher Directive which will harmonize the VAT treatment of vouchers across the EU. 


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