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VAT on Cross-Border Digital Services

Audit Id 1545042638082
Title VAT on Cross-Border Digital Services
Title in original language

Btw op grensoverschrijdende digitale diensten

Dutch

Year 2018
Subject

Financial Institutions and Markets

Government Operations (Budget and Spending)

Type

Financial

Type of performance

Performed by single SAI

Comments The growth of e-commerce presents a risk to the assessment and receipt of VAT. We have audited the Dutch Tax and Customs Administration’s enforcement of compliance with VAT obligations in respect of cross-border digital services (such as films, games and data storage) since 2015. The EU introduced a mini one-stop shop system (MOSS) in that year so that businesses could submit a single return to declare all their VAT payable in the EU. The system will be rolled out to include goods in 2021. The financial importance of VAT assessments will therefore be considerably higher, as will the importance of enforcement.
Country

The Netherlands

Materials

Audit report

English

Download report

Press release

English

View press release

Summary

English

See summary

Audit report

Dutch

Download report

Summary

Dutch

See summary
Contact
International Affairs
internationalaffairs@rekenkamer.nl
https://english.rekenkamer.nl/
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