Van der Valk Exclusief charges Dutch sales tax on bookings, made by non-Dutch organizations. The shifting of VAT is not an option for services provided by Van der Valk Exclusief hotels and its entities.
In all cases the Netherlands is the place of service and therefore Dutch VAT must be paid.
In many cases organizations and clients can reclaim this VAT. This can be done through local tax authorities, at the place of business. For more information you are advised to contact your local tax office.
The case law reads as follows:
With regard to the accommodation for guests, the place of service is the Netherlands on the basis of Article 6b of the Dutch Turnover Tax Act 1968 (Article 47 of the VAT directive) and therefore Dutch turnover tax must be charged.
With regard to restaurant and catering services, the place of service is the Netherlands on the basis of Article 6f of the Turnover Tax Act 1968 (Article 55 of the VAT directive) and therefore Dutch turnover tax must be charged.
With regard to the provision of meeting facilities or function rooms, the term passive rental applies, the place of service is the Netherlands on the basis of article 6b of the Dutch Sales Tax Act 1968 (article 47 of the VAT directive) and therefore Dutch turnover tax must be charged.