explainers

EU Court: VAT deduction allowed even if invoice arrives late A business cannot automatically be denied VAT deduction simply because the invoice was received after the end of the VAT period. If the supply actually took place in the previous quarter and the substantive conditions for deduction are met, Member States may not refuse deduction purely on formal timing grounds. Read more

Provisional tax assessments (voorlopige aanslagen) You might recently have received one or more letters from the Belastingdienst asking you to pre-pay part of your tax bill for 2026. If so, you’re not alone — these letters are called provisional tax assessments (voorlopige aanslagen). Below we explain what they are, why you’re getting them, and what your options are. Read more

Kleineondernemersregeling (KOR) – Frequently Asked Questions The kleineondernemersregeling (KOR) is a Dutch VAT exemption for small entrepreneurs with a turnover under €20,000 per calendar year. Below you’ll find the most common questions and answers — in plain language. Read more

Investing for US Persons As a US citizen living in the Netherlands, you’ve probably discovered that investing and saving for retirement isn't as straightforward as you'd hope. Read more

Explainers