The updated decision includes the following changes:
- Businesses can agree with each other that one of them will charge for their separate activities on a single document (such as an invoice or receipt). However, that document only constitutes a valid invoice if all the data elements are included that should be mentioned on the individual invoices if two separate invoices were issued. The businesses named on the document are still independently responsible for their own VAT obligations.
- For passenger transport by public transport or taxi, the ticket can be seen as the invoice. The transaction overviews of journeys made with a public transport chip card or similar cards that allow passengers to travel with a balance that they can top up are also considered valid tickets by the Dutch Tax office, as long as all the relevant conditions are met.
- Based on European Court Cases the right to deduct input VAT cannot be refused merely because an invoice does not meet all the formal conditions.
- The updated decision also clarifies when an estate contribution is subject to VAT and when it is not.
See the website of the Dutch Tax authorities for all details (only available in Dutch).