E-commerce and services: reporting and paying VAT for non-EU businesses

Please note

This part of the website is intended for entrepreneurs established outside the European Union. Entrepreneur in the Netherlands? See Afstandsverkopen, zoals e-commerce, en diensten voor particulieren in andere EU-landen. Is your company based in an EU country other than the Netherlands? Please check with the tax authorities of the country of establishment.

Do you sell goods in the European Union (EU) to customers who are not required to submit a VAT return, such as private individuals? Or do you provide services to private individuals for which you have to pay VAT in an EU country? Then you can declare VAT in a simplified manner with the One Stop Shop (OSS).

One Stop Shop

You can use the One Stop Shop for 3 schemes: the Import scheme, the Union scheme, and the non-Union scheme. You must register for this. Do you want to use different schemes, for example because you supply goods and services? Then you must register for each scheme separately.

I am supplying goods from outside the EU - the Import scheme

You use the Import scheme for direct deliveries to your customer in the EU. These deliveries are goods that are not yet in the EU, but must be imported first. You can read more about it under I am supplying goods from outside the EU.

I am supplying goods that are already in the EU - the Union scheme

You use the Union scheme for deliveries to your customer in the EU. These deliveries are goods that are already in the EU. You can read more about it under I am supplying goods that are already in the EU.

I am providing services - the non-Union scheme

You use the non-Union scheme for services to private individuals for which you have to pay VAT in an EU country. You can read more about it under I am providing services.

I have a digital platform or I trade through a platform

Special VAT rules apply to the sale of goods to private individuals in EU countries via platforms. You can read more about it under I have a digital platform or I trade through a platform.

Javascript is disabled in this web browser. You must activate Javascript in order to view this website.