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: 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 conditions for distance sales:

  • You supply directly to customers in the Netherlands who are not required to submit a VAT return. These are all private individuals, but also, for example, entrepreneurs who are not required to submit a VAT return.
  • You see to the shipment of your goods.
  • These goods are not margin goods and new or nearly new means of transport such as cars and motorcycles. Nor are they ‘assembly goods deliveries’, such as sun blinds.

Is it a matter of distance selling? Then you may be able to use the Union scheme or the Import scheme. It allows you to declare your distance sales in the European Union in your own country. If you do not use any of the schemes, you have to register at the Tax Administration Department of International Issues.

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