I have a digital platform or I trade through a platform

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.

Many entrepreneurs sell goods to individuals in EU countries via digital platforms. Think of websites where products from different entrepreneurs are sold. The so-called platform fiction applies in certain situations. The platforms will then have to pay VAT on the goods supplied within the EU by suppliers trading via their platform.

Which platforms does the rule apply to?

The platform fiction only applies to platforms that 'facilitate'. This means that the platform:

  • brings together customers and suppliers offering goods for sale on the platform
  • has general terms and conditions
  • is involved in the payment of customers and the ordering and delivery of goods

In what situations does the rule apply?

The rule only applies in 2 situations:

  • For distance sales of goods imported from outside the EU and delivered within the EU to customers who are not required to file a VAT return. In addition, the shipment has a value of up to € 150.
  • In the case of goods sold from a warehouse in the EU by an entrepreneur who is himself established outside the EU. In this case, the value of the goods does not matter.

The platform fiction assumes that the supplier delivers to the platform and the platform delivers to the individual. In practice, the goods probably still go directly from the supplier to the private individual.

What does the rule mean for me?

In the above situations, the platform fiction applies. A distinction is made between the delivery by:

  • the supplier to the platform
    The supplier taxes this delivery at the 0% VAT rate or in the non-EU country (if there is one).
  • the platform to the private individual
    The platform calculates VAT and has to pay VAT. As if the platform were the actual supplier. In doing so, the platform can use the Import scheme and the Union scheme, if it fulfils the conditions.

See also

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