I am supplying goods that are already in the EU - the Union scheme
This part of the website is intended for entrepreneurs established outside the European Union. Entrepreneur in the Netherlands? See Afstandsverkopen, zoals e-commerce, 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 Union scheme for deliveries to your customer in the EU. These deliveries are goods that are already in the EU.
You may use the ’Union scheme’ for so-called distance sales within the EU. This means that you have to fulfil these conditions:
- You deliver goods that are already in the EU to a customer in another EU country. The goods are thus transported from one EU country to another.
- You deliver directly to customers who do not have to file a VAT return. These are all private individuals. But also, for example, entrepreneurs who do not have to file a VAT return.
- You cannot use this scheme for margin goods and (nearly) new means of transport, such as cars and motorbikes. And also not for ’assembly goods deliveries’, such as sunshades.
- You are responsible for the shipment of your products.
- The goods are stored in a warehouse.
Do you have a fixed establishment in the EU? Then you can make use of the Union scheme under certain conditions. Please visit Afstandsverkopen, zoals e-commerce, binnen de EU.
With the Union scheme, you report VAT on all these deliveries every quarter. And pay it in one go. Reclaiming VAT is not regulated by the Union scheme. See Claiming refund of VAT for entrepreneurs from non-EU countries.
You are not obliged to use the Union scheme. Do you not use the Union scheme, or can you not use it because you do not meet the conditions? Then you declare the VAT in each country where you deliver your products. Please contact the tax authorities of those countries.