The Netherlands: Government Clarifies VAT Refund Provision for Discounts in Connection to VAT reduced rate to Energy
The Dutch Tax Department released Decree No. 2022-173774 which explains the requirements for VAT refunds due to price reductions in connection with the temporary lower energy VAT rate of 9% (from 21%). The decree approves that the refund provision for energy suppliers takes effect retroactively from 1 July 2022.
This approval is subject to the following conditions:
- the energy supplier who wishes to apply for this refund provision follows the same course of conduct for all his contracts; and
- if the application of the approval has been chosen, the energy supplier is bound by this choice until the end of the contract in which a discount is provided for.
Source: zoek.officielebekendmakingen.nl
