The Dutch tax administration has withdrawn five VAT knowledge group positions following the entry into force of the Decree on the reduced VAT rate from December 22, 2025.
The withdrawn positions concern the VAT treatment of digital educational information, wheelchair locking systems, wart removal plasters, toilet lifts, and stent retrievers. These positions are no longer applicable as the new decree has superseded the previous guidance on reduced VAT rate eligibility for these specific products and services.
Knowledge group positions provide administrative guidance on VAT interpretation and application in the Netherlands. Their withdrawal indicates that the reduced VAT rate decree has clarified the treatment of these items, making the previous interpretative guidance redundant.
