Blog & Columns | Pavan Geraedts

20 Articles

VAT ×

A Valid VAT Number Can Still Leave the Sale Exposed

Oct 13, 2026 Compliance

Paolo Maria Pavan

A valid VAT number does not by itself justify cross-border VAT treatment. Customer identity, contracts, invoices, supplies and tax reporting must remain consistent.

COMPLIANCE ICP reporting VAT VIES cross-border trade e-invoicing

A Gross Artist Fee Starts With the Agreement, Not the Invoice

Oct 5, 2026 Ledger & Tax

A gross artist fee is not determined by the invoice alone. For each Dutch performance, the agreement, working reality, payment chain and tax records must align before the money moves.

Dutch artists scheme Employment status LEDGER & TAX VAT artist taxation cultural organisations withholding tax

When BV Cash Builds on Private Land, Tax Follows the Benefit

Oct 1, 2026 Ledger & Tax

A BV-funded shed on its DGA’s private land can become a taxable profit distribution when ownership, rights, use and records fail to support the business treatment.

Box 2 DGA Dutch tax LEDGER & TAX Profit distribution VAT corporate governance

A Tax Error Turns Serious When the Story Stops Adding Up

Sep 28, 2026 Ledger & Tax

A Dutch tax error becomes more serious when repeated anomalies, altered records or unexplained transactions suggest intentional conduct. Good governance keeps the facts, timing and response aligned.

Dutch tax law FIOD GOVERNANCE LEDGER & TAX VAT director liability tax fraud

Before Handing Over the Keys, Price the 2027 Payroll Charge

Sep 28, 2026 Ledger & Tax

Before handing over a company car, reconcile its admission date, availability, private use, payroll treatment, VAT position and potential 2027 employer charge.

Dutch tax LEDGER & TAX VAT Youngtimers company cars fleet management payroll tax

When Tenants Stay, the VAT Answer Still Depends on the Business

Sep 23, 2026 Ledger & Tax

When rented property changes hands, the VAT outcome depends on whether the buyer acquires an autonomous rental activity or merely an asset with tenants.

Article 37d Business transfers LEDGER & TAX REAL ESTATE VAT tax governance

Weak Purchase Invoices Can Reopen a Closed VAT Quarter

Sep 20, 2026 Ledger & Tax

A paid and booked invoice does not automatically secure input VAT recovery. The company must still connect it to a real supply, the correct entity and taxable business use.

LEDGER & TAX Netherlands Purchase invoices VAT bookkeeping input VAT tax compliance

Using VAT Cash for Other Bills Changes the Risk

Sep 9, 2026 Ledger & Tax

A correct VAT return can still expose a serious control failure when the declared amount is used for wages, suppliers or other operating costs.

LEDGER & TAX VAT cash flow corporate governance payment difficulties tax compliance

Europe’s VAT Shift Starts With the Sale You Record Today

Aug 10, 2026 Compliance

Paolo Maria Pavan

EU digital VAT reporting will depend on clean customer and invoice data. Check the sale, VAT treatment, and supporting records before investing in new software.

COMPLIANCE EU VAT reporting EU VAT rules 2030 EU trade Paolo Maria Pavan VAT ViDA ViDA Netherlands cross-border e-invoicing digital VAT reporting e-invoicing

Foreign Supplier VAT Can Erase the KOR Advantage

Aug 10, 2026 Ledger & Tax

A Dutch court ruling shows how foreign supplier invoices can create irrecoverable VAT for a business using the KOR.

KOR LEDGER & TAX Linda Pavan VAT cash flow cross-border trade foreign supplier VAT under KOR foreign suppliers reverse charge tax control webshops

Agricultural Land Can Carry VAT Before It Carries Homes

Jul 31, 2026 Real Estate

Paolo Maria Pavan

Agricultural land may carry VAT before rezoning. Check the transfer-date evidence, contract terms, tax risk and project cash plan.

Paolo Maria Pavan REAL ESTATE VAT building land building plots environmental plan housing housing development land transactions property development transfer tax

A Medical Story Does Not Remove VAT From the Treatment

Jul 30, 2026 Ledger & Tax

Beauty practices must prove therapeutic purpose and professional quality per treatment before using the Dutch medical VAT exemption.

Belastingdienst LEDGER & TAX Linda Pavan VAT beauty practices beauty sector huidtherapie input VAT medical exemption mixed turnover recordkeeping

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