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.

Example of intra-Community acquisition

You purchase a consignment of shoes in France and have these transported to a storage depot in the Netherlands. You thereby make an intra-Community acquisition in the Netherlands. You are required to pay Dutch VAT over the purchase price. You are permitted to deduct the same amount as input tax.

You must be registered with the Netherlands Tax and Customs Administration and file a tax return here. You will be given a Dutch VAT identification number. You must inform the French shoe manufacturer of this number. He will then charge you 0% VAT.

Example of transfer of own goods

You have a machine factory in Italy. You hold stock of spare parts in a warehouse in the Netherlands. If you transfer the spare parts from Italy to the Netherlands, then this entails:

  • an intra-Community supply of your own goods in Italy
  • an intra-Community acquisition of those goods in the Netherlands
    This intra-Community acquisition of goods must be declared in the Netherlands. You are permitted to deduct the VAT as input tax.

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