Reclassification of VAT on some goods and services in the Netherlands


The Dutch government is considering reclassifying a number of goods and services from the reduced VAT rate of 6% to the standard Dutch VAT rate of 21%. The supplies being considered for this increase include medicines and pharmaceuticals, entrance to sporting, cultural and entertainment events, restaurant food and related services, hotel accommodation, newspapers and books. If this proposal is implemented, it will mean that only the supply of basic foodstuffs would remain at the current reduced rate.