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The Netherlands: Increase of the VAT rate from 6% to 9% starting from 01.01.2019

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We would like to inform you that the Netherlands have confirmed officially the increase of the VAT rate from 6% to 9%.

The new tax rate is in force starting from the 01.01.2019 and finds its application also to the international passenger coach transportation sector.

For coach transportation services carried out in the year 2018 that are going to be billed during the fiscal year 2019, following special regulations have been approved by the Dutch tax office:

  • For services carried out to private end customers (B2C), the date of starting of the service (start of the tour) determines the VAT rate. In such case, if the tour started in 2018, a 6% VAT rate is to be applied.
  • For services carried out to companies (B2B), the criterion to determine which VAT rate to apply is the data of issuing of the invoice or, at the latest, the 15th day of the month following the service provision. For tours that took place in December 2018 for which has been or is going to be issued an invoice in 2019, you will need to consider a VAT rate for the driven mileage of 9%.
  • For up-front payments the date of receipt of the advance payment determines the VAT rate. For up-front payments of the year 2018 for services provided in the year 2019, you will have to apply a 6% VAT rate.

For any queries you may have, please do not hesitate to contact us.

About us: We are specialists in tax consulting for tour operators and bus companies. We assist you in the field of input tax refund procedures and all questions on VAT for passenger transport. Our international team will be happy to inform you! Contact us!

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Dr. Koerner International Steuerberatungs GmbH

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