Reverse-charging VAT when doing business abroad

If you procure services from or if you provide services to entrepreneurs outside the Netherlands you may be faced with reverse charging of VAT. The customer then pays the VAT in their own country.

When does the reverse-charge mechanism apply?

The reverse-charge may apply if you provide services to or if you procure services from entrepreneurs in other European Union (EU). It may also apply if you procure services from entrepreneurs from countries outside the EU. For more information, please visit:

• Btw berekenen bij diensten aan afnemers in andere EU-landen (only available in Dutch)
• Btw berekenen als u goederen of diensten afneemt uit andere EU-landen (only available in Dutch)
• Btw berekenen bij diensten naar en vanuit niet-EU-landen (only available in Dutch)

Do you have to reverse-charge the VAT?

Do you want to know exactly whether to reverse-charge the VAT or not? Answer the questions in the tool Ik lever diensten in en uit het buitenland - hoe zit het met de btw? (only available in Dutch).

Import of goods from countries outside the EU

Upon importing goods from countries outside the EU you pay VAT at Customs. You can request us to file such VAT in your VAT return rather than paying the VAT at Customs. You must then apply for a Vergunning artikel 23 (Authorisation under Article 23, only available in Dutch). This option is also called the reverse-charge mechanism.