Type: Draft Legislation
According to the Small Business Scheme Directive, by January 1, 2025, Member States must implement a scheme that allows a foreign entrepreneur to use the small business scheme in another Member State. The Small Business Scheme Directive will be implemented in the Netherlands under this draft bill. The goal of the directive is to reduce compliance costs for small businesses, support their growth, and expand cross-border trade.
Effective date: 1 January 2025
