On 6 February 2013, the Dutch State Secretary of Finance published a new Decree regarding the VAT treatment of the sale, distribution and use of phone cards and mobile phone contracts. The Decree entered into force on 7 February 2013, although businesses have until 1 July 2013 to adapt to some of the new rules. The Decree includes a number of substantive changes. Additionally, the Secretary of State provides a number of definitions.
The impact of the Decree is not limited to telecommunications businesses, but also affects agents / distributors and content providers. All these parties may have to change parts of their processes and systems. Find out more