From the 1st September 2023, in case of a triangular simplification (simplified ABC scheme) using the Dutch VAT number, the text indicated in the invoice issued by the intermediary (party B)  should no longer be t 'intra-Community supply' or 'intra-Community delivery' and should now included  the text 'VAT reverse charged'.

Also, from the 1st January 2025, the Small Businesses Regulation Implementation Act allows small businesses with annual turnover not exceeding EUR 20,000 to opt to be VAT exempted for supplies of goods and services within the Netherlands.

It also allows small businesses established in other EU Member States to opt to be exempted if their annual turnover does not exceed EUR 100,000. The same possibility is granted for small businesses established in the Netherlands, who can opt to be exempted in other EU Member States if their annual turnover does not exceed EUR 100,000.