Distance sales

Do you have a business in an EU country other than the Netherlands and do you sell goods in the Netherlands to private individuals or legal entities without VAT identification numbers? And does this concern goods other than (nearly) new means of transport? Then you must calculate the VAT in the country where your business in established.

There is 1 exception to this rule: the regulation governing distance sales. In case of distance sales you do not pay the VAT in the country of establishment, but in the Netherlands instead. You must satisfy the following 2 conditions for distance sales:

  • You deliver the goods to the purchaser in the Netherlands. You can do this yourself, but you can also engage another company to do this for you. It is important however that the transport is carried out by you, or at your cost.
  • You sell goods for more than the threshold amount of € 100,000 per calendar year to Dutch private individuals or legal entities without VAT identification numbers.

Does the distance sales regulation apply to you? Then you are required to register with the Tax and Customs Administration Department of International Issues.

Please note!

Do you exceed the threshold amount of € 100,000 within one year? Then no threshold amount will be applied the following year. You will then pay the Dutch VAT over all distance sales.

Not applying the threshold amount

You can also choose to pay Dutch VAT over all your distance sales, even if you do not exceed the threshold amount. However you must then report this beforehand to the tax administration in your own country.

Excisable goods

The threshold amount of € 100,000 does not apply to excisable goods. You must always pay VAT in the Netherlands for excisable goods, such as beer, wine and cigarettes, even if this applies to an amount lower than € 100,000.

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