Rented Property Sales: When VAT History Follows Sep 24, 2026 Ledger & Tax Linda Pavan A pending case is testing when a rented property sale transfers a business and its VAT history. Buyers and sellers need a clear activity, timeline and file. Article 37d LEDGER & TAX Rental business VAT business transfer cash flow due diligence property transactions property transfers residential letting Read more
Gift Card Terms Can Make VAT Due Before Redemption Sep 21, 2026 Ledger & Tax Linda Pavan Gift card cash may bring Dutch VAT into the return before redemption. The result depends on the customer’s rights and the voucher classification. BOOKKEEPING LEDGER & TAX VAT cash flow gift card VAT timing gift cards hospitality loyalty points retail vouchers Read more
How Weak Invoices Can Put VAT Recovery at Risk Sep 20, 2026 Ledger & Tax Linda Pavan A filed VAT quarter may still create a cash problem when purchase invoices and supporting records do not prove the company’s right to deduct VAT. BOOKKEEPING GOVERNANCE LEDGER & TAX VAT cash flow e-invoicing input VAT invoices purchase invoices tax evidence Read more
Legal-Bill VAT: Check Who Received the Service Sep 20, 2026 Ledger & Tax Linda Pavan VAT on a legal bill depends on who received the service, its business use and the supporting records. Mixed turnover can also create a later cash correction. Belastingdienst DGA GOVERNANCE LEDGER & TAX VAT VAT administration cash flow legal costs pro rata deduction tax records Read more
VAT Remains Due When Other Bills Are Paid Sep 9, 2026 Ledger & Tax Linda Pavan Using declared VAT for payroll or suppliers changes the risk. The business needs a formal payment route, a cash forecast, and a clear record of each decision. Article 69a AWR Belastingdienst GOVERNANCE LEDGER & TAX VAT cash flow director liability sole proprietors tax compliance tax payments Read more
Property VAT Can Stay Open for Five Years Aug 25, 2026 Ledger & Tax Linda Pavan Property services first used from 2026 may carry a five-year VAT adjustment period. VvEs and business owners need records that connect the work to later change. LEDGER & TAX SME governance VAT VvE five-year VAT review investment services property property VAT adjustment renovation tax records Read more
EU VAT Reporting Starts With Today's Invoice Data Aug 12, 2026 Compliance Paolo Maria Pavan EU digital VAT reporting will depend on clean customer and invoice data. Check the sale, VAT treatment, and supporting records before investing in new software. COMPLIANCE EU VAT reporting EU VAT rules 2030 EU trade VAT ViDA ViDA Netherlands cross-border e-invoicing digital VAT reporting e-invoicing Read more
Foreign Supplier VAT Can Wipe Out the KOR Benefit Aug 11, 2026 Ledger & Tax Linda Pavan A Dutch court ruling shows how foreign supplier invoices can create irrecoverable VAT for a business using the KOR. KOR LEDGER & TAX VAT cash flow cross-border trade foreign supplier VAT under KOR foreign suppliers reverse charge tax control webshops Read more
Agricultural Land Can Be a VAT Building Plot Early Aug 1, 2026 Real Estate Paolo Maria Pavan Agricultural land may qualify as a VAT building plot before rezoning or permits are complete. The transfer file, contract and cash plan must support that posit. REAL ESTATE VAT building land building plots environmental plan housing housing development land transactions property development transfer tax Read more
Medical VAT Exemption Requires Proof Per Treatment Aug 1, 2026 Ledger & Tax Linda Pavan Dutch beauty practices need treatment-level proof before applying the medical VAT exemption. The decision also affects input VAT, records and margins. Belastingdienst LEDGER & TAX VAT beauty practices beauty sector huidtherapie input VAT medical exemption mixed turnover recordkeeping Read more
Shared EV Charging Needs a Clear VAT and Cash Trail Jul 31, 2026 Ledger & Tax Linda Pavan A shared charging project can leave a VvE managing electricity, invoices, settlements and VAT. Map the full transaction before approving the operating model. BOOKKEEPING Belastingdienst EV charging GOVERNANCE LEDGER & TAX VAT VvE cash flow electricity energy Read more
When a Dutch Tax File Becomes More Serious Jul 22, 2026 Ledger & Tax Linda Pavan A Dutch tax question can become more serious when invoices, payments, bookings, and explanations conflict. Clear records help a business respond. BPM Belastingdienst FIOD GOVERNANCE LEDGER & TAX VAT criminal tax law financial records tax compliance tax governance Read more
