Dutch 2027 Tax Plan proposes ending the reduced VAT rate for flowers and hot-air balloon rides — not yet law
This change is proposed and is not law. The rules below describe what would change if it is adopted.
- Jurisdiction
- Netherlands
- Tax
- VAT (BTW)
- Change type
- Rate change
- Status
- Proposed
- Impact
- Watch
- Announced
- 15 September 2026
- Effective
- 1 January 2028
- Authority
- Rijksoverheid (Government of the Netherlands)
- Systems
- ERP, Invoicing, POS
- Verified
- Fetched from official source · high confidence
Ornamental horticulture businesses (cut flowers, plants, flower bulbs) and hot-air balloon ride operators — no action required while this remains a bill before parliament.
No action — monitoring only.
ERPInvoicingPOS
As part of the Belastingplan 2027 (2027 Tax Plan) submitted to the Tweede Kamer on 15 September 2026, the Dutch cabinet proposes to abolish the reduced 9% VAT rate for ornamental horticultural products (cut flowers, plants, flower bulbs) and for hot-air balloon rides, moving both to the standard 21% rate from 1 January 2028. The measure requires approval by both the Tweede Kamer and Eerste Kamer before it can take effect.
What changed in detail
This is a proposal, not law. As part of the Belastingplan 2027 (2027 Tax Plan), submitted to the Tweede Kamer on 15 September 2026, the Dutch cabinet proposes abolishing the reduced 9% VAT rate for ornamental horticultural products — cut flowers, plants and flower bulbs — and for hot-air balloon rides, moving both to the standard 21% rate from 1 January 2028. The measure requires approval by both the Tweede Kamer and the Eerste Kamer before it can take effect.
What it means
Nothing changes for now, and the 2028 start date leaves over a year of parliamentary process ahead of it. The pairing of florists with balloon operators is a quirk of how the reduced-rate schedule is drafted rather than a shared policy rationale — track them as two separate exposures if the business touches both. No pricing, invoicing or POS change should be made on the strength of this proposal alone.
Proof
Het kabinet wil de btw op sierteeltproducten, zoals bloemen, planten en bloembollen, vanaf 2028 verhogen van 9% naar 21%.The cabinet wants to raise VAT on ornamental horticultural products, such as flowers, plants and flower bulbs, from 9% to 21% from 2028.
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