Selling goods in the Netherlands to clients in the Netherlands
Supplying to entrepreneurs
Do you sell goods in the Netherlands to entrepreneurs who are established in the Netherlands? In such cases you will not usually be involved with VAT. This is because the VAT is reverse-charged to the purchaser of the goods. This means that your client pays the VAT and not you as supplier. This reverse-charging of VAT occurs in 2 situations:
- Your client is an entrepreneur who is established in the Netherlands, or who has a permanent establishment in the Netherlands.
- Your client is a legal entity, for example a foundation or private limited company that is established in the Netherlands and which is not an entrepreneur.
If you are involved with reverse-charging VAT, then you will not specify any VAT on your invoice. You should then state ‘VAT reverse-charged’ on your invoice, as well as your client’s VAT identification number.
Example
You participate in a computer fair in the Netherlands. You are required to pay Dutch VAT on sales of goods to private individuals. However the reverse-charge mechanism applies to sales of goods to Dutch entrepreneurs. In such cases your client will be required to pay the VAT.
Supplying to private individuals or foreign entrepreneurs
Do you supply goods to private individuals or other foreign entrepreneurs in the Netherlands? Then you must charge VAT. You are also required to file a VAT return in the Netherlands. In order to do so, you must register yourself with the Netherlands Tax Administration.
Is your company established outside the EU and do you supply goods to private individuals in the Netherlands? If it concerns goods that are not yet in the EU, you may be able to use the Import scheme. If the goods are already in the Netherlands, you may be able to use the Union scheme via the Dutch tax authorities.
If your company is established in an EU country other than the Netherlands, check with the tax authorities in your country of establishment about these schemes.
