Export from the Netherlands to other EU countries: intra-Community supply
Do you export goods from the Netherlands to entrepreneurs in EU countries other than the Netherlands? We call this as an intra-Community supply. These supplies are taxed at 0% VAT. This represents an intra-Community acquisition for the purchaser of the goods in the EU country to which the goods are sent. The purchaser must pay the VAT in that country.
0% tariff on export to other EU countries
An intra-Community supply applies if you satisfy 2 conditions:
- You transport the goods to another EU country. You must be able to prove this from your administration, for example through order forms, order confirmations and transport documents.
- Your customer is an entrepreneur. He has a VAT identification number in the country to which the goods are sent.
Are you not able to satisfy both conditions? For example because your customer is a private individual or has no VAT identification number. Then the 0% tariff cannot be applied. In such cases you must calculate the VAT and then declare and pay that VAT.
Transfer of own goods
Do you transfer your own goods from the Netherlands to another EU country, for example to your own company? Then this is considered to be an intra-Community supply in the Netherlands. At the same time this is also an intra-Community acquisition in the country to which the goods are transferred.
An intra-Community supply is taxed at 0% VAT in the Netherlands. However in such cases you are still required to register with us. You must declare the intra-Community supply on your VAT return. You must also complete an intra-Community transactions declaration (ICP declaration).