It has been reported that entrepreneurs subject to value added tax (VAT) but not “established”―for VAT purposes―in the Netherlands must file their VAT returns / EC sales lists electronically (and not on paper forms) from 1 January 2014.
The Dutch tax authorities will, in December 2013, provide these entrepreneurs with a user name and password for a web-based portal that is to be used for the VAT return / EC sales list filings. The deadlines for filing and payment will not change.
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