VAT in the Digital Age

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Services

You want your attention to be on growing and developing your company. You require (financial) advice about issues such as: whether to take care of your...

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Financial administration
An accurate financial administration provides you with the information you need to take the right decisions. The big advantage of a digital financial administration is that it provides insight into your most important financial processes at any time, whether this is the invoices, salary payments or bank changes.
Financial insight
You want to take the right decisions, based on trustworthy and clear management information. You want to have access to all your financial data, 24/7, in order to determine your position and be able to adjust where necessary.
Global compliance partnering
Outsourced compliance services comprises the total financial compliance of your business, in accounting, financial reporting, payroll, legal and various tax reporting obligations. We can make sure you don’t have to worry.

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30% Ruling Important Changes to the 30% Ruling per 1 January 2024

On 26 October 2023, the Dutch House of Representative (Tweede Kamer) voted in favour of two amendments which will likely alter the current 30% tax ruling facility.

Louis de Vries

| 3 min read | 01 Jan 2024

Advisory

Everyone – companies, entrepreneurs and individuals – has to deal with taxes. A complex system of payments and levies, tax regimes also offer opportunities for...

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Impact House by Grant Thornton
Building sustainability and social impact. That sounds good. But how do you go about it in the complex world of stakeholders, regulations and frameworks and changing demands from clients and society? How do you deal with important issues such as climate change and biodiversity loss?
Business risk services
Minimize risk, maximize predictability, and execution Good insights help you look further ahead and adapt faster. Whether you require outsourced or co-procured internal audit services and expertise to address a specific technology, cyber or regulatory challenge, we provide a turnkey and reliable solution.
Cyber risk services
What should I be doing first if my data has been kidnapped? Have I taken the right precautions for protecting my data or am I putting too much effort into just one of the risks? And how do I quickly detect intruders on my network? Good questions! We help you to answer these questions.
Deal advisory
What will the net proceeds be after the sale? How do I optimise the selling price of my business or the price of one of my business activities?
Forensic & integrity services
Do you require a fact finding investigation to help assess irregularities? Is it necessary to ascertain facts for litigation purposes?

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Business Risk Services Data Quality Assurance

You want to make well-informed strategic decisions within your organisation. Therefore, you need to be able to trust the data you base those decisions on. Easier said than done. How do you design the procedures and activities to assess and improve the accuracy, completeness, reliability, and relevance of your data?

Ralu Nistor-Lustermans

| 4 min read | 04 Feb 2025

Audit & assurance

Reliability of information. The way in which reliable information is produced. That is what assurance is all about. It is crucial for information to be...

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Auditing of annual accounts
You are answerable to others, such as shareholders and other stakeholders, with regard to your financial affairs. Financial information must therefore be reliable. What is more, you want to know how far you are progressing towards achieving your goals and what risks may apply.
IFRS services
Financial reporting in accordance with IFRS is a complex matter. Nowadays, an increasing number of international companies are becoming aware of the rules. But how do you apply them in practice?
ISAE & SOC Reporting
Our ISAE & SOC Reporting services provide independent and objective reports on the design, implementation and operational effectiveness of controls at service organizations.
Pre-audit services
Pre-audit services is all about making the company’s entire financial administration ready for checking before the external accountant begins his/her audit of the annual accounts.
SOx law implementation
The SOx legislation dictates that management is structurally accountable for reporting on the internal control relevant to the financial statements.

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GTIL GTIL responds to the sustainability standards proposed in Europe

GTIL has submitted its response to EFRAG on the draft European Sustainability Reporting Standards (ESRS).

3 min read | 09 Sep 2022

Tax

Do you have an ambitious international company? And do you want to stay ahead of the competition? Then you need to be able to rely on the best international...

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International corporate tax
The Netherlands’ tax regime is highly dynamic. Rules and the administrative courts raise new challenges in fiscal considerations on a nearly daily basis, both nationally and internationally.
VAT advice
VAT is an exceptionally thorny issue, especially in major national and international activities. Filing cross-border returns, registering or making payments requires specialised knowledge. It is crucial to keep that knowledge up-to-date in order to respond to the dynamics of national and international legislation and regulation.
Customs
Importing/exporting goods to or from the European Union involves navigating complicated customs formalities. Failure to comply with these requirements usually results in delays. In addition, an excessively high rate of taxation or customs valuation for imports can cost you money.
Human Capital Services
Do your employees determine the success and growth of your organisation? And are you in need of specialists which you can ask your Human Resources (HR) related questions? Human Resources (HR) related questions? Our HR specialists will assist you in the areas of personnel and payroll administration, labour law and taxation relating to your personnel. We provide you with high-quality personnel and payroll administration, good HR guidance and the right (international) advice as standard. All this, of course, with a focus on the human dimension.
Innovation & grants
Anyone who runs their own business sets themselves apart from the rest. Anyone who dares stick their neck out distinguishes themselves even more. That can be rather lucrative.
Tax technology
Driven by tax technology, we help you with your (most important) tax risks. Identify and manage your risks and become in control!
Transfer pricing
The increased attention for transfer pricing places greater demands on the internal organisation and on reporting.
Sustainable tax
In this rapidly changing world, it is increasingly important to consider environmental impact (in accordance with ESG), instead of limiting considerations to financial incentives. Multinational companies should review and potentially reconsider their tax strategy due to the constantly evolving social standards
Pillar Two
On 1 January 2024 the European Union will introduce a new tax law named “Pillar Two”. These new regulations will be applicable to groups with a turnover of more than EUR 750 million.
Cryptocurrency and digital assets
In the past decade, the utilization of blockchain and its adoption of a distributed ledger have proven their capacity to revolutionize the financial sector, inspiring numerous initiatives from businesses and entrepreneurs.
Streamlined Global Compliance
Large corporations with a presence in multiple jurisdictions face a number of compliance challenges. Not least of these are the varied and complex reporting and compliance requirements imposed by different countries. To overcome these challenges, Grant Thornton provides a solution to streamline the global compliance process by centralizing the delivery approach.

Legal services

Our corporate lawyers can advise and support you with regard to a wide range of areas at both national and international level.

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Corporate Law
From the general terms and conditions to the legal strategy, these matters need to be watertight. This provides assurance, and therefore peace of mind and room for growth. We will be pro-active and pragmatic in thinking along with you. We always like to look ahead and go the extra mile.
Employment Law
Small company or large multinational: in any company your people are of the utmost importance for your business. Employment brings with it many issues in many areas and often has legal consequences. For big strategic, but also for more everyday questions about employment law, our lawyers are ready to help you out. Also for questions about international employment law. Do you have your own HR department? We’ll gladly assist them. We deliver bespoke services and are there when you need us.
Sustainable legal
Sustainability is more than a buzzword - it is the core of our legal advice towards sustainable success. From drafting sustainable contracts, integrating sustainable HR policies and ESG due diligence within our M&A practice to advising on ESG and other (national and international) legislation: we prefer to be pragmatic and proactive in helping your business.

Industries

Real estate & construction

The building and real estate sector is facing a lot of challenges. Improving sustainability, innovation, but also transformation are important themes. By...

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Family businesses

Family businesses occupy a unique position, in the Netherlands as well as worldwide. They are seen as a (stable) engine of the economy. This is characterized,...

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Financial Services

The financial services sector is evolving rapidly, driven by increasing regulatory demands, technological advancements, and shifting client expectations.

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Transport & logistics

The Netherlands is a real trading country, due to its location, infrastructure and the highly-educated population. The port of Rotterdam, the biggest port in...

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Maritime sector
How can you continue to be a global leader? The Netherlands depends on innovation. It is our high-quality knowledge which leads the maritime sector to be of world class.

Related insights:

Pillar 2 Pillar 2 and the tonnage regulation: watch out for possible additional taxation!

Starting in 2024, a new law for a global minimum profit tax for internationally operating companies will apply in the Netherlands: the 2024 Minimum Tax Act (Pillar 2).

Mirjam Zeldenrust

| 3 min read | 26 Jun 2023

ViDA in short

On March 11, 2025, the EU formally adopted the ViDA package. The ViDA marks an important step to digitized VAT system in the EU. ViDA will change VAT compliance of businesses operating in the EU. It contains from three main parts.

E-invoicing and real-time reporting
Most importantly, e-invoicing becomes the new standard for intra-EU transactions from 2030. Furthermore, businesses will need to report their intra-EU transactions in real time to the authorities.
Extension of OSS – towards a single EU VAT registration
The extension of the One-Stop-Shop (OSS) aims reducing of the VAT registration obligations for businesses in various EU countries and possibility to report movement of goods within the EU via a single VAT registration.
Extended obligations for certain platforms
EU countries must start applying the platform fiction or so-called ‘deemed supplier rule’ to sales of non-VAT-registered sellers of short-term accommodation and road transport via platforms from 1 January 2030.

Are you involved in cross-border trade and digital services? If so, European Commission's ViDA proposal could have a significant impact on your business. Want to know more about how to prepare yourself for the future? Learn more about ViDA during our webinar on 15 April 2025.

Update EU-voorstel ‘BTW in het Digitale Tijdperk'

VAT Update on the EU’s VAT proposal for Digital Age (ViDA)

The ViDA package has been formally approved by the EU's ECOFIN!

Aiki Kuldkepp

| 8 min read | 04 Nov 2024

VAT ECJ rules: payable VAT is reduced if obligatory payments are made to subsidise prices of medicines

On 12 September 2024, the Court of Justice of the European Union (ECJ) gave its decision in Case C-248/23 stating that a business which must pay to the state insurer a portion of its revenue obtained from its sales of medicines, may reduce its taxable amount by these payments.

Aiki Kuldkepp

| 5 min read | 23 Oct 2024

VAT ECJ explains how VAT applies on expropriation of land, ecj case law

The Court of Justice of the European Union (ECJ) has explained how VAT applies on land transfer by reason of a public authority decision (Case C-182/23, Makowit). From the ECJ decision it follows that it is important whether the assets are acquired as business or private assets to determine their VAT treatment. It is not required that the assets are already taken into use by the business at the moment of expropriation but rather what their intended use is.

Aiki Kuldkepp

| 4 min read | 06 Sep 2024

VAT ECJ confirms that supplies within the VAT group are disregarded

The Court of Justice of the European Union (ECJ) has explained how VAT applies to supplies between members of a VAT group. It confirms that supplies within the VAT group are not subject to VAT.

Aiki Kuldkepp

| 5 min read | 15 Aug 2024

VAT Finland raises its VAT rate to 25.5 per cent effective from 1 September 2024

Finland has decided to raise the standard VAT rate from 24 per cent to 25.5 per cent. The higher rate will enter into force on 1 September 2024.

Aiki Kuldkepp

| 4 min read | 26 Jul 2024

VAT VAT of a customer country payable in EU for providers of virtual events from 2025

VAT rules applicable in the EU to virtual events and live-streamed activities will change from 1 January 2025. The changes will have major implications for providers of such virtual services, especially if those services are provided to final consumers

Aiki Kuldkepp

| 6 min read | 24 Jul 2024

15 Apr Upcoming Event

VAT

Webinar VAT in the Digital Age (ViDA)

16:00

ViDA: Vat in the Digital Age

ViDA in short

Webinar VAT in the Digital Age (ViDA)

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