While the discernible trend to reverse VAT rates is appearing to be more commonplace, there is an element of predictability associated with the practice, as countries attempt to regain a sense of economic stability which was only really apparent prior to the pandemic. Tax rates have a direct correlation with wider economic and societal agendas. As a result, we can expect multiple countries to adjust their VAT rates in the coming months. As part of its spring Memorandum, Netherlands will re-visit its 9% reduced VAT rate and its zero-rated category, with a means to simplify their application. The Memorandum makes some stark admissions, including an analysis of whether the reduced rate actively achieves its desired aim of encouraging spending and general support for specific sectors. The Memorandum also candidly concedes that wealthiest households benefit almost twice as much as other households from reduced rates. Such conclusions indicate that the application of reduced rates must be re-considered, considering a more equitable tax distribution. Netherlands is a compliant territory for Tungsten Network. Our portal solution incorporates all valid VAT rates in the country and we will continue to monitor any tax rate changes in the country.