Harm-Jan de Boer

Harm-Jan de Boer

Tax Advisor


Recente artikelen van Harm-Jan

Advance preparation for upcoming Dutch VAT increase

Advance preparation for upcoming Dutch VAT increase

28 september 2018

As of the beginning of next year the lower VAT rate will be raised from 6% to 9% in The Netherlands. This has several consequences that should be anticipated by businesses in advance of the increase. Examples include the implementation of possible price increases or necessary adjustments to administrative procedures.

The Certified Taxable Person

The Certified Taxable Person

27th of June 2018

At the heart of the EU-plans to reform the EU VAT system - in respect of cross border trade - is the so called ‘Certified Taxable Person’ (CTP). It’s a new concept that applies to reliable taxable persons. The CTP status for instance allows taxable persons in the near future to purchase goods abroad without paying VAT. The CTP concept will be an elementary part of the definitive new VAT system as from 2022. CTP’s already can benefit from their status from certain simplifications as of 1 January 2019!