Union scheme: declaring and paying VAT
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.
Read more about declaring VAT here. You can also read about how to pay the VAT. And what happens if you pay too little, no or too much VAT.
From which quarter can I declare VAT?
Declaring VAT is possible from the 3rd quarter of 2021.
You can use the Union scheme from the 1st day of the quarter following your registration. Have you already delivered a product? Then you may immediately report the delivery using the Union scheme. However, in that case, your registration must reach us by the 10th of the month following the month of delivery.
Also make a VAT return if you do not deliver goods falling under the Union scheme during a quarter.
Do you report 2 years of non-delivery of goods in a quarter? Or do you no longer meet the conditions, for example because you do not pay or declare VAT on time? Then you can no longer participate in the scheme. You will then be informed by us.
How do I declare VAT?
You declare the VAT every quarter via Mijn Belastingdienst Zakelijk. Choose ‘EU-btw éénloketsysteem’ (EU VAT One Stop Shop). And then choose for ‘Btw-meldingen’ (VAT returns). Do you use the Union scheme and do not have access to Mijn Belastingdienst Zakelijk? Then declare the VAT via our portal.
When to declare VAT?
You must declare VAT in the month following the calendar quarter for which you are submitting the return. Your return must reach us by the last day of that month. You may not submit the VAT return before the quarter is over.
For example, the VAT return for the 3rd calendar quarter is made in October. Your return must reach us by 31 October. You may not submit a return as early as September.
You do not declare VAT or you are late
Do you fail to submit a VAT return or do you submit it too late? Then the amount of VAT you have to pay can be estimated. If you fail to declare VAT for 3 consecutive quarters, we will exclude you: you will no longer be able to use the Union scheme.
Change VAT return
Do you need to correct your VAT return? Then make the corrections in a subsequent VAT return. And at the latest within 3 years from the date you were required to submit the original VAT return.
Do you use the Union scheme via the tax authorities of an EU country other than the Netherlands? Then you can report the correction in the VAT return that you submit to those tax authorities. Is the 3-year period over and does it involve goods taxed in the Netherlands? Or have you terminated your participation in the Union scheme within these 3 years? Then you can still submit a written correction to the Dutch Tax Administration. This is possible up to 2 years after the end of the 3-year period.
In your letter you state:
- the OSS tax return reference number
- the amount of the correction
- the reason for the correction
Please send the letter to:
MKB / e-commerce
6400 AA Heerlen
The VAT return should be done in euros. Do you need to convert currency to euro? Please use the exchange rate that the European Central Bank publishes on the last day of the quarter for which you make the VAT return.
You pay the VAT for the different EU countries in one go. We forward your return and the VAT paid to the tax authorities of those countries.
You can pay on account number NL88 INGB 0000 4410 47, BIC: INGB NL2A, in the name of the Belastingdienst in Apeldoorn.
Not, under- or overpaying
Do you not pay the VAT or not in full? Then the tax authorities of the EU country where you owe the VAT can take action.
If you receive 3 consecutive quarters of reminders from us and do not pay within 10 days, we will exclude you: you will no longer be able to use the Union scheme.
Do you pay more VAT than you declare? Then we will refund the amount you paid too much.
No deduction of input tax
Reclaiming VAT is not regulated by the Union scheme. To find out how, see 'Claiming refund of VAT for entrepreneurs from non-EU countries'.