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The Netherlands

VAT rates for passenger transportation services:

• Reduced tax rate: 9%
• Input tax rate: 21%

Most of the times, just one refuel is sufficient to generate enough input VAT that leads to a VAT credit as result of the VAT return.

The time period for filing the tax return depends on the turnover in the Netherlands: Either yearly or quaterly

Reverse-Charge

• The Reverse Charge mechanism is applicable only when the service recepient is a Dutch company.

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