|
|
1- VAT in the Netherlands (1) If you are an entrepreneur who is not based in the Netherlands (non-resident entrepreneur) and who supplies goods or services in the Netherlands, you will have to pay Dutch turnover tax in respect of these goods or services. Alternatively, you do not supply goods or services in the Netherlands but incur costs on which turnover tax was charged. In that case, you can reclaim this turnover tax. Services are liable for Dutch VAT only if they are performed in the Netherlands. There are special rules for deciding where a service is performed. The same rules apply in all EU Member States. The basic rule is that services are provided at the place where the supplier is either resident or established. Some services are excepted from this rule. If you perform services in the Netherlands as a non-resident entrepreneur, you do not normally have to deal with VAT, because the levy of VAT is often transferred to the buyer of the service. This means that it is the buyer of the service rather than you, the provider of the service, who has to pay VAT. If you run a business in an EU country other than the Netherlands and you sell goods (with the exception of new vehicles) to private individuals or other persons without a VAT identification number, you should charge VAT in the country where your business is established. If you meet the following two conditions, however, you are performing distance sales and should pay VAT in the Netherlands on these sales: * You deliver the goods to the buyer in the Netherlands. You can do this yourself, but also instruct another business to do this on your behalf. The main point is that the goods were transported by you or at your expense. * The total amount of the sales to Dutch private individuals or other persons without a VAT identification number during a calendar year should exceed EUR 100,000. If you exceed the threshold of EUR 100,000 in a particular year, you will not be subject to a threshold in the following year. This means that you will be liable for Dutch VAT on all your distance sales, irrespective of their value. |