In the Netherlands, VAT is an important resource for the treasury. Healthcare institutions contribute their share. The question is: what part must your healthcare organisation contribute? To answer that question, your VAT position must be outlined and VAT levying embedded in your business processes. We can help you with this.
Outline your VAT position
Most activities of healthcare institutions are exempt from VAT. This means that no VAT is paid on money received and VAT on purchasing is part of the costs. For a number of activities, however, it is not clear whether these are or are not exempt from VAT and whether or not VAT on purchases is deductible. In addition, legislation and regulations change regularly. We outline your VAT position so that you can respond appropriately to these changes and have control over your obligations to the tax authorities. By means of a Tax Control Framework, this can be embedded in your business processes.
Tax Control Framework
Of course, a Tax Control Framework can include all taxes. By means of a VAT scan and a number of interviews, we outline your current VAT position (actual position). We then discuss your goals and wishes with regard to fiscal management and jointly formulate the proverbial dot on the horizon (target position). We prepare a plan (TCF) to work from the actual position to the target position where work can be done in phases on an (overall) fiscal management of your organisation.
Increasing and updating your knowledge of VAT
Because many different people in your organisation have to deal with VAT, training courses are an effective way to increase the knowledge of VAT within your organisation. Our in-house training courses are tailor-made for you whereby we work with examples from your own practice.
Possible European VAT impact for intermediaries in chain transactions!
Recently the VAT working group of the European Commission published a document in which they provide their opinion about the VAT treatment of ABC-transactions as a result of the European Court of Justice (ECJ) judgement 'Fast Bunkering'.
Approval of VAT-system Gulf area
Last month the introduction of a VAT-system in in the Gulf area has been approved.
New web application for your intrastat return
As of January 1 Dutch intrastat authorities, will introduce a new program for filing the intrastat returns. The web application Intrastat Data Entry Package (IDEP) will replace the current program called CBS-IRIS.
Register now for new VAT rules E-Commerce
Because of new VAT rules for E-commerce services, companies can register in the MOSS system as of October 1, 2014.
New VAT rules for E-commerce services: Are you ready?
As from 1 January 2015 new VAT rules for E-commerce services supplied to non-taxable customers within the EU are applicable.
EU VAT refund
Entrepreneurs established all over the world are in principle entitled to a refund of EU VAT that has been charged to them. This newsletter explains how this EU VAT can be reclaimed.
New rules for tax representation
The Dutch State Secretary of Finance has just released new guidelines for tax representatives. In particular, the rules for calculating the required security (for example a bank guarantee or cash deposit) have changed.