The Netherlands

 

Registration at the Dutch tax office:

  • Obligatory for all the foreign bus operators
  • The registration has to be performed before the journey at the tax office in Belgium
  • Period of time until the receipt of the Dutch tax number: 4-6 weeks
  • There is no special provision for bus operators who only travel rarely to the Netherlands

 

Tax Rates

  • Tax on passenger transport
    • Calculation according to the distance principle
    • 6%
  • Deductible Input Tax
    • The tax on input on fuel bills may be subtracted with 21%

 

Tax refunds can often be calculated as soon as the bus is fuelled (because of the different rates of taxes).  

 

Period for submitting the tax

  • First year of registration: quarterly
  • Following years: annually

 

Reverse Charge

Only applicable if the benefit recipient is a Dutch entrepreneur.

 

Controls by the financial police

Controls by the finance police are taking place at the borders as well as on the streets.

 

Our assistance

Competent, customer-oriented and extensive consultancy and handling regarding your deductible input tax as well as the tax on passenger transport in the Netherlands.

 

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