Belastingdienst actualiseert beleidsregels btw-nultarief

The Dutch government has updated its policy guidelines on the application of the zero VAT rate, as listed in Table II of the 1968 Turnover Tax Act. The new decree, dated 8 February 2026, replaces the previous version from 20 December 2023. The update clarifies how the zero VAT rate should be applied in practice.