Excise duty return for the supply of excise goods to private individuals from another EU country

Are you an entrepreneur in an EU country other than the Netherlands? And do you supply excise goods to private individuals in the Netherlands and pay transport costs? If so, you must file an excise duty return in the Netherlands. You can do this yourself or authorise a tax representative to file the return for you.

Filing your own excise duty return

Do you file your own excise duty return in the Netherlands? If so, report to the Central Excise Unit (CUA) at cua@douane.nl. The CUA will contact you and explain how to file the excise duty return.

Having the excise duty return filed by a tax representative

If a tax representative files a tax return on your behalf, you must authorise that person for eHerkenning.

Tax representatives must also have an Authorisation for Distance Selling as a Tax Representative. They can apply for this authorisation using the form Aanvraag Vergunning fiscaal vertegenwoordiger accijns van verkoper op afstand (only available in Dutch).

Filing an excise return for a supplier in another EU country

Do you file an excise duty return for a supplier established in an EU country other than the Netherlands? And does the supplier deliver excise goods to private individuals in the Netherlands and pay the transport costs? If so, you need an Authorisation for Distance Selling as a Tax Representative.

You can apply for this authorisation only if the supplier has authorised you in writing to file the excise duty return. More information can be found in chapter 30.40.00 of the Handboek Accijns (only available in Dutch).

You can apply for the authorisation using the form Aanvraag Vergunning fiscaal vertegenwoordiger accijns van verkoper op afstand (only available in Dutch).