On January 1, 2024, the Netherlands’ tax authorities released a series of frequently asked questions (FAQs) to clarify the Netherlands’ reporting obligations and procedures under DAC7. The FAQs provide details regarding specific key terms, reporting exemptions, reporting exclusions, reporting locations, data collection, data verification, and relevant activities.
For example, the FAQs provide clarifications on:
- Defining “goods” as tangible assets under Directive 2006/112/EC (the VAT Directive);
- Offering clarification regarding categorizing vouchers or energy;
- Addressing the treatment of non-EU property rental under DAC7 for EU sellers;
- Outlining reporting procedures, including providing seller information and data via the tool Digipoort;
- Handling mixed activities that should be treated separately;
- Explaining the option of submitting a natural (not hypothetical) case to the DAC7 team at the Dutch tax authorities to seek their view on certain issues.
