Ledger & Tax | Pavan Geraedts

10 Articles

VAT ×

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

Oct 1, 2026

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

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

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

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

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

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

Foreign Supplier VAT Can Erase the KOR Advantage

Aug 10, 2026

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

A Medical Story Does Not Remove VAT From the Treatment

Jul 30, 2026

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

Europe Offers One VAT Door, Your Invoices Still Carry the Risk

Jul 5, 2026

The Dutch single VAT registration bill may reduce foreign registrations, but EU invoices still need clean OSS files, ICP matching, and ten-year proof.

Dutch tax EU VAT EU trade ICP LEDGER & TAX Linda Pavan OSS VAT ViDA cross-border trade small business control

The €150 Parcel Habit Meets a Real Customs Cost

Jun 30, 2026

Low-value non-EU parcels lose the €150 customs-duty exemption from July 2026. Webshops need to check margin, customer promises, and records.

Douane LEDGER & TAX Linda Pavan VAT cash flow consumer law customs dropshipping e-commerce retail webshops