Want to know everything about VAT when exporting goods?

Export advice by van oers

Export VAT

What are the rules for supplying goods or services to customers in other countries? This page explains the rules for exports and VAT.

Charging VAT within the EU

Under certain conditions, you generally do not charge VAT on your invoices for supplies of goods or services to businesses established in other EU Member States. Goods are subject to the 0% rate. With services you reverse-charge the VAT to the client. When selling to private customers, however, you should charge VAT in the same way as you do in the Netherlands. In most cases you then declare the turnover on your VAT return, and file a statement of intra-Community services (ICP).

VAT refunds within the EU

If you purchase goods or services in another EU Member State, you might have to pay VAT on your purchases. If so, you may declare this in the country of your business partner if you have a VAT number there. If you do not, you may reclaim the VAT from the Dutch tax authorities by filing a request and enclosing the relevant invoices.

VAT and non-EU countries

If you sell goods to customers in countries outside the EU you should generally – but not always! – apply the 0% rate. If you provide services to clients in non-EU countries, you will need to establish where the service is taxed; often, this is not in the Netherlands. It is best to inquire beforehand what the VAT rules are in your situation. You can ask the tax authorities, of course, but you can also rely on us to take care of it for you.

Export advice by van oers

Issues to bear in mind

  • Invoices for business dealings with partners in other countries are subject to additional requirements.
  • Additional documentation requirements often apply.
  • In some cases, you are required to file a return in the other country.

VAT: questions and further information

Our specialists are ready to answer your questions about VAT on business dealings with partners in other countries. We can also help you to file your requests for VAT refunds from other EU countries. Please complete the form shown on the right to contact us. One of our specialists will contact you within two working days.

Thijs Bijlard
Thijs Bijlard | Tax director
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