A transaction is regarded as an export transaction if it involves the shipment of goods to a non-EU destination. This transaction is zero-rated for VAT, irrespective of whether the goods are sold to a private individual or an entrepreneur. You are entitled to apply zero-rating only if you have documentary evidence to prove that the goods are actually being exported.
If you are exporting goods, you must declare the transaction to the customs administration. You may submit an export declaration yourself, but you may also arrange for a customs agent to do so on your behalf. You may also declare the export at a customs office on the EU's external border. For further information, please contact the Dutch tax information line. Please note that this is a Dutch-language service.
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