Dutch Legislation/Turnover Tax Act 1968 (VAT)/Chapter V — Special provisions/Section 7 — Special provisions for entrepreneurs who provide services to non-entrepreneurs, or sell goods at a distance, or supply certain goods domestically/§ 3 — Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State by electronic interfaces facilitating those supplies, and for services supplied by taxable persons established within the Union but not in the Member State of consumption (Union scheme)/Article 28si

Article 28si

in force

Special provisions · Special provisions for entrepreneurs who provide services to non-entrepreneurs, or sell goods at a distance, or supply certain goods domestically · § Special scheme for intra-Community distance sales of goods, for supplies of goods within a Member State by electronic interfaces facilitating those supplies, and for services supplied by taxable persons established within the Union but not in the Member State of consumption (Union scheme)

Turnover Tax Act 1968 (VAT) · Chapter V · Section 7 · § 3 · In force since 2022-01-01

Source

If the tax due on transactions performed in the Netherlands as referred to in this section, regardless of the choice of the Member State of identification, has not been paid in whole or in part, the inspector may, by applying Article 20 of the General State Taxes Act (Algemene wet inzake rijksbelastingen), levy the tax that has been undercharged. Articles 30h, 30ha, 67c and 67f of that Act shall apply mutatis mutandis.

If the total amount of tax on the VAT return for the Netherlands for a tax period is negative, the VAT return for that total shall be regarded as a petition for a tax refund.

The inspector shall decide on the petition for a refund by way of an appealable decision.

Section 4.1.3 of the General Administrative Law Act applies to petitions for tax refunds.

Indien de belasting die verschuldigd is over in Nederland verrichte handelingen als bedoeld in deze paragraaf, ongeacht de keuze van de lidstaat van identificatie, geheel of gedeeltelijk niet is betaald, kan de inspecteur met toepassing van artikel 20 van de Algemene wet inzake rijksbelastingen de te weinig geheven belasting naheffen. De artikelen 30h, 30ha, 67c en 67f van die wet zijn van overeenkomstige toepassing.

Indien het totaal van de belasting op de btw-melding voor Nederland over een belastingtijdvak negatief is, wordt de btw-melding voor dat totaal aangemerkt als een verzoek om teruggaaf van belasting.

De inspecteur beslist op het verzoek om teruggaaf bij voor bezwaar vatbare beschikking

Op de verzoeken om teruggaaf van belasting is afdeling 4.1.3 van de Algemene wet bestuursrecht van toepassing.