VAT and the provision of goods and services in the Netherlands
Do I need to charge VAT to the Netherlands?
If you purchase goods from a supplier in the Netherlands and the goods remain in the Netherlands, your supplier will charge you VAT. … Instead, the VAT will be charged – and paid by you – in the country of destination of the goods. If you transport the goods outside of the EU, then this is considered to export.
Do Dutch companies pay VAT?
Netherlands, like all EU member countries, follows the EU VAT Directive on VAT compliance. However, it is still free to set its own standard (upper) VAT rate. The only proviso is that it is above 15%.
Do you charge VAT on international invoices?
VAT is a tax on goods used in the UK and you do not charge VAT if goods are exported from: Great Britain to a destination outside the UK. Northern Ireland to a destination outside the UK and EU .
Is the Netherlands in the EU for VAT purposes?
VAT on goods from other EU countries
You must then pay the VAT in the Netherlands. This is referred to as intra-Community acquisition. If the goods are delivered to another EU country, you only need to pay VAT in the Netherlands if: … you cannot prove that the VAT is paid in the EU country where the goods have arrived.
Should you charge VAT to US customers?
You will not need to charge VAT. Your UK VAT-registered business is selling services to a US individual (non-business) that is not considered one of the special exception services. The place of supply would be the UK, and you would charge VAT.
How much is tax free in Netherlands?
The 30% reimbursement ruling is a tax advantage for certain expat employees in the Netherlands. The most significant benefit is that the taxable amount of your gross Dutch salary is reduced from 100% to 70%. So 30% of your wage is tax-free.
What is excluded from VAT?
VAT exemption for goods and services
Sporting activities and physical education. Education and training. Some medical treatments. Financial services, insurance and investments.
How long does it take to get a Dutch VAT number?
Once the registration has been granted, which usually takes less than two weeks, a unique Dutch VAT number is allocated to the company. All EU member states have a fixed format for their VAT numbers.
When should I charge VAT on services?
You must account for VAT on the full value of what you sell, even if you: receive goods or services instead of money (for example if you take something in part-exchange) haven’t charged any VAT to the customer – whatever price you charge is treated as including VAT.
Do I have to charge VAT on services to EU customers?
If you provide services to customers outside the EU, you usually do not charge VAT. However, if the service is used in another EU country, that country can decide to charge the VAT. You may still deduct the VAT that you paid on related expenses, such as for goods or services purchased specifically to make those sales.
Should I charge VAT to European customers?
At the moment, for EU transactions, VAT is generally not charged on the supply of goods between businesses from another European country by the supplier. Instead, a business recipient is generally required to charge itself VAT, known as acquisition VAT, which is typically an accounting transaction on the VAT return.