Update - Dutch Law Enacted for Implementation of New Reporting Obligations for Payment Service Providers to Combat VAT Fraud

On 18 April 2023, the Netherlands published in the Official Gazette the Law of 5 April 2023 for the implementation of new reporting obligations for payment service providers from 1 January 2024 as introduced by Council Directive (EU) 2020/284 of 18 February 2020 amending Directive 2006/112/EC as regards introducing certain requirements for payment service providers. As per Council Directive (…
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