VAT treatment of retail vouchers in the Netherlands | KPMG Global
Share with your friends

Netherlands: Proposed legislation, VAT treatment of retail vouchers

VAT treatment of retail vouchers in the Netherlands

Proposed legislation for the value added tax (VAT) treatment of vouchers, as published this week, would affect retailers with promotional or loyalty programs. The legislation has an effective date of 1 January 2019.


Related content

The Dutch bill follows the EU Voucher Directive, and is designed to harmonize the VAT treatment of vouchers within the EU. To date, there has been no specific legislation for the VAT treatment of vouchers, either in the Netherlands or within the EU. The bill would introduces a new legal framework and new concepts and VAT treatment of a “voucher” or a “single-purpose voucher” and “multi-purpose voucher.”


Read a July 2017 report prepared by the KPMG member firm in the Netherlands

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal