Netherlands propose VAT treatment changes to the sales of retail vouchers


The Netherlands tax authorities have published a proposal for a change in the Value Added Tax (VAT) treatment of vouchers. This will affect retailers with promotional or loyalty programs and if accepted the new legislation will be introduced from 1 January 2019.

The Dutch proposal follows the EU Voucher Directive which will harmonize the VAT treatment of vouchers across the EU. This directive will take effect from 1 January 2019. Our previous article from July 2016 gives further explanation of how this will work.