ARTICLE · 19 DECEMBER 1995

Implementation of the Second VAT Simplification Directive

KPMG Meijburg & Co

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KPMG comments on the Dutch implementation of the Second VAT Simplification Directive

This is contribution number 28 by KPMG Meijburg & Co regarding the Dutch implementation of the Second VAT Simplification Directive

The Netherlands will implement the Second EU VAT Simplification Directive with effect from 1 January 1996. The Directive tries, amongst others, to simplify the VAT-procedure for:

1. temporary import of goods for further processing activities;
2. transfers of goods stored in special VAT-warehouses.

In general, it concerns a straightforward implementation. Please note the following, however:

- The Netherlands will not use the option to extend the adjustment period regarding immovable property (capital goods scheme) to 20 years, as mentioned in art. 20(2) of the Directive; instead this period will be kept at 10 years.

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