Gross Artist Fees: Decide Before Payment Starts Oct 5, 2026 Linda Pavan A gross artist fee starts before the invoice. Check the working relationship, agreement and payment chain for each Dutch performance. COMPLIANCE LEDGER & TAX VAT artists scheme booking offices employment status foundations music business payroll tax wage tax Read more
BV-Funded Building on Private Land Can Trigger Box 2 Oct 1, 2026 Linda Pavan When a BV pays for construction on a shareholder’s private land, ownership, use, contracts and records determine the tax risk. BV costs Box 2 DGA GOVERNANCE LEDGER & TAX Private land VAT private use profit distribution tax records Read more
When a Tax Error Becomes Serious Sep 28, 2026 Linda Pavan A tax mistake becomes more serious when the records suggest intent, repetition or concealment. Keep the original file, timeline and transaction evidence clear. BOOKKEEPING Belastingdienst COMPLIANCE FIOD GOVERNANCE LEDGER & TAX VAT fiscal risk tax compliance tax control Read more
Price the 2027 Payroll Charge Before Handing Over the Keys Sep 28, 2026 Linda Pavan A company car can affect taxable pay, VAT and the employer’s 2027 payroll costs. Check the complete file before signing or handing over the keys. 2027 company car payroll charge Dutch tax LEDGER & TAX VAT bijtelling company car fleet costs fleet policy payroll tax youngtimer Read more
Rented Property Sales: When VAT History Follows Sep 24, 2026 Linda Pavan A pending case is testing when a rented property sale transfers a business and its VAT history. Buyers and sellers need a clear activity, timeline and file. Article 37d LEDGER & TAX Rental business VAT business transfer cash flow due diligence property transactions property transfers residential letting Read more
Gift Card Terms Can Make VAT Due Before Redemption Sep 21, 2026 Linda Pavan Gift card cash may bring Dutch VAT into the return before redemption. The result depends on the customer’s rights and the voucher classification. BOOKKEEPING LEDGER & TAX VAT cash flow gift card VAT timing gift cards hospitality loyalty points retail vouchers Read more
How Weak Invoices Can Put VAT Recovery at Risk Sep 20, 2026 Linda Pavan A filed VAT quarter may still create a cash problem when purchase invoices and supporting records do not prove the company’s right to deduct VAT. BOOKKEEPING GOVERNANCE LEDGER & TAX VAT cash flow e-invoicing input VAT invoices purchase invoices tax evidence Read more
Legal-Bill VAT: Check Who Received the Service Sep 20, 2026 Linda Pavan VAT on a legal bill depends on who received the service, its business use and the supporting records. Mixed turnover can also create a later cash correction. Belastingdienst DGA GOVERNANCE LEDGER & TAX VAT VAT administration cash flow legal costs pro rata deduction tax records Read more
VAT Remains Due When Other Bills Are Paid Sep 9, 2026 Linda Pavan Using declared VAT for payroll or suppliers changes the risk. The business needs a formal payment route, a cash forecast, and a clear record of each decision. Article 69a AWR Belastingdienst GOVERNANCE LEDGER & TAX VAT cash flow director liability sole proprietors tax compliance tax payments Read more
Property VAT Can Stay Open for Five Years Aug 25, 2026 Linda Pavan Property services first used from 2026 may carry a five-year VAT adjustment period. VvEs and business owners need records that connect the work to later change. LEDGER & TAX SME governance VAT VvE five-year VAT review investment services property property VAT adjustment renovation tax records Read more
Foreign Supplier VAT Can Wipe Out the KOR Benefit Aug 11, 2026 Linda Pavan A Dutch court ruling shows how foreign supplier invoices can create irrecoverable VAT for a business using the KOR. KOR LEDGER & TAX VAT cash flow cross-border trade foreign supplier VAT under KOR foreign suppliers reverse charge tax control webshops Read more
Medical VAT Exemption Requires Proof Per Treatment Aug 1, 2026 Linda Pavan Dutch beauty practices need treatment-level proof before applying the medical VAT exemption. The decision also affects input VAT, records and margins. Belastingdienst LEDGER & TAX VAT beauty practices beauty sector huidtherapie input VAT medical exemption mixed turnover recordkeeping Read more
