Import from EU countries to the Netherlands: intra-Community acquisition
An intra-Community acquisition is involved if you purchase goods that are transported from another EU country to the Netherlands whereby the supplier is an entrepreneur. The supply is taxed at 0% in the other EU country. The purchased goods are taxed in the Netherlands with Dutch VAT.
Intra-Community acquisition if you are not established in the Netherlands
If you acquire goods in the Netherlands then you are required to register yourself with the Netherlands Tax and Customs Administration. You will be given a Dutch VAT identification number. You must inform your supplier of this number.
You make an intra-Community acquisition if you transfer goods to the Netherlands from your enterprise in another EU country. We call this the transfer of own goods.