Non-Union scheme: administration
If you use the non-Union scheme, you have the ‘obligation to keep records’. This means that you have to keep all information that has to do with the non-Union scheme. This allows EU countries to check your VAT returns.
You must keep these records for 10 years
You must keep the data for 10 years after the end of the year in which you provided the services. This is therefore longer than the normal period of 7 years. Does the Dutch Tax Administration, or a Member State where you owe tax, ask for this information? Then you must provide the data digitally.
Do you use the non-Union scheme and are you registered for it in the Netherlands? Then the Dutch rules for invoicing apply and not the rules of the country where you deliver. This means that you do not have to issue an invoice for VAT. Do you not use the non-Union scheme? Then the invoicing and accounting rules of the country where you have to pay VAT apply. And therefore not the Dutch rules.
See also
- Non-Union scheme: registration
- Non-Union scheme: declaring and paying VAT
- I am providing services – the non-Union scheme
- I am supplying goods from outside the EU – the Import scheme
- I am supplying goods that are already in the EU – the Union scheme
- I have a digital platform of I trade through a platform