Jakob Kamminga, an official from the Dutch Ministry of Finance, has said that bitcoin transactions will "probably" be not liable for value added tax (VAT). This would mean that goods and services bought with bitcoin will only be taxed on the goods and services side of the transaction, as is the case with purchases done with fiat currency – not on both sides of the transaction, as is the case with barter transactions. When asked about the statement, Kamminga's spokesperson at the Ministry of Finance, Adriaan Ros, told Coindesk: “During the presentation on Thursday, it was indeed indicated that the ministry is considering exempting bitcoin transactions from VAT." He indicated that this is based on the notion that such exemptions apply to payments instruments, which, if the term is interpreted broadly, may include payments in bitcoin.

http://www.coindesk.com/dutch-official-bitcoin-transactions-probably-liable-vat/