With effect from 1 January 2025, the Inland Revenue will start imposing payment default fines under the EU VAT e-commerce scheme. State Secretary for Finance van Oostenbruggen reported this in a letter to the Chamber.
Emergency track
The remittance of VAT in the Netherlands on e-commerce supplies in other EU member states is still done via the so-called emergency trail. This emergency trail means that this process is done manually to a considerable extent. In this context, the imposition of fines for payment defaults has been suspended so that all manpower available at the Tax and Customs Administration can be used to make the process run as smoothly as possible and to achieve the main track.
Meanwhile, practice shows that processing through the emergency trail works fine and there is no longer any reason to omit the imposition of payment default fines.
VAT and e-commerce
We explain exactly what the VAT rules in the context of e-commerce (distance selling) mean in our note VAT on supply of goods to consumers.