I am supplying goods from outside the EU - the Import scheme
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.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. For example, a product that you deliver with your web shop from China to a private person in Germany. This is so-called distance selling from outside the EU. If you use the Import scheme, you do not pay import VAT.
For the Import scheme, you must meet these conditions:
- You deliver goods from outside the EU - to a customer in an EU country.
- You deliver directly to customers who do not have to submit a VAT return. These are all private individuals. But also, for example, entrepreneurs who do not have to file a VAT return.
- The Import scheme is for shipments of up to € 150. Are there any insurance and shipping costs on the invoice? Then they do not count. A shipment may consist of a package containing different goods. For a shipment you use a single (1) transport document, an airway bill for example.
- You cannot use this scheme for 'excise goods', such as beer, wine, and tobacco products.
- You are responsible for the shipment of your products.
I am not allowed to use the Import scheme
Are you not allowed to use the Import scheme - for example, because the value of your shipment is higher than € 150? Then you pay the import VAT in the country where you import your shipment. You can reclaim that VAT. You pay the VAT on the delivery in the country where your shipment is going.
Example
You deliver a shipment of € 200 directly to a private individual in Germany from your Chinese web shop, and you import your product into the Netherlands. Then you pay VAT for import into the Netherlands. You can reclaim that VAT. Then you declare the VAT in Germany - the country where you supply your product.
I do not want to use the Import scheme
Do you meet the conditions, but do not want to use the Import scheme? Then you pay the import VAT and the VAT on the delivery in the country where your shipment is going to. You can reclaim the import VAT.
Example
You deliver a shipment of € 50 directly to a private person in Germany via the Netherlands using your Chinese online shop - you import your product in Germany. Your product enters the Netherlands, but you pay VAT on import in Germany. Then you also declare VAT at delivery - in Germany: the country where you deliver. You declare this VAT in your German VAT return. In that return, you can reclaim the VAT you paid on importation.
