Selling goods to clients in the Netherlands

Do you sell goods in the Netherlands to entrepreneurs who are established in the Netherlands? In such cases you will not usually be involved with VAT. This is because the VAT is reverse-charged to the purchaser of the goods. This means that your client pays the VAT and not you as supplier. This reverse-charging of VAT occurs in 2 situations:

  • Your client is an entrepreneur who is established in the Netherlands, or who has a permanent establishment in the Netherlands.
  • Your client is a legal entity, for example a foundation or private limited company that is established in the Netherlands and which is not an entrepreneur.

If you are involved with reverse-charging VAT, then you will not specify any VAT on your invoice. You should then state ‘VAT reverse-charged’ on your invoice, as well as your client’s VAT identification number.

Example

You participate in a computer fair in the Netherlands. You are required to pay Dutch VAT on sales of goods to private individuals. However the reverse-charge mechanism applies to sales of goods to Dutch entrepreneurs. In such cases your client will be required to pay the VAT.

Supplying to private individuals or foreign entrepreneurs

Do you supply goods to private individuals or other foreign entrepreneurs in the Netherlands? Then you must charge VAT. You are also required to file a VAT return in the Netherlands. In order to do so, you must register yourself with the Netherlands Tax and Customs Administration.

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