LegalizeCouncil Implementing Decision (EU) 2018/1904 of 4 December 2018 authorising the Netherlands to introduce a special measure derogating from Article 285 of Directive 2006/112/EC on the common system of value added tax
Article 1
By way of derogation from Article 285 of Directive 2006/112/EC, the Netherlands is authorised to exempt taxable persons whose annual turnover is no higher than EUR 25 000 from VAT.
Article 2
This Decision shall apply from 1 January 2020 until 31 December 2024.
Article 3
This Decision shall take effect on the date of its notification.
Article 4
This Decision is addressed to the Kingdom of the Netherlands.
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