The Netherlands State Secretary for Finance, Eelco Heinen, in Decree No. 2024-16101 of 16 July 2024, announced that administrative fines for VAT e-commerce defaults will be waived until 1 January 2025.
With the entry into force of the ‘E-commerce Directive Implementation Act’ on 1 July 2021, the rules for distance sales and certain services have been changed.
This has led to a significant expansion of VAT collection via the one-stop shop. Via the one-stop shop, an entrepreneur can register in one Member State and submit a VAT return via the tax authorities in this Member State for the VAT due in other Member States under the Union scheme, non-union scheme, or import scheme.
This decree was published in Official Gazette No. 24121 on 29 July 2024. will enter into force retroactively at the end date of 1 June 2024.
