​Dutch lower VAT rate increase to 9%

Although formally the measure still needs to be approved by the first and second Chamber following the Tax plan to be announced in September, the state secretary has already stated that the Tax office will not assess an additional 3% on invoices paid during 2018 but where the transactions (goods and service to which the lower VAT rate applies) will take place in 2019.

For example, this could apply to concerts or sport events already paid for this year, but taking place next year, train cards and for plastering and painting work at homes paid for in 2018 but actually carried.