Source: BTW-bulletin, 2013/98.

Author: Marjolein Nusmeier

Various judgments were recently rendered on the VAT consequences of using the services of self-employed medical staff; the results varied. The Lower House as well as the media are paying a lot of attention to this subject.

On its website, the Dutch Tax and Customs Administration instructs medical staff working as self-employed persons without employees or as members of a partnership, to invoice 21% VAT.

The author considers that the Dutch Tax and Customs Administration was rash in doing so. In this article, she explains why and discusses relevant case law.