If you sell goods or services to customers in another EU country or outside the EU, you may need to apply for a zero rate or reverse charge the VAT. This means that your customer applies the VAT in the country in which it is registered. However, if your customer is a consumer, then you are required to charge VAT.
Selling goods and services in the EU
If you sell goods or services from the Netherlands to another EU country, in general you do not charge VAT. However, if your customer doesn’t file VAT (for example, if your customer is a consumer), then you are required to charge the applicable VAT rate. Instead of applying regular VAT, this transaction is subject to ICP (for sales within the EU) and should be reported as ICP to the Dutch tax office. ICP is registered in addition to the normal VAT filing and includes:
- the VAT identification numbers of your clients
- the total amount of goods and services provided from the Netherlands for each of them during that quarter
Note: you should label your invoice with 'Reverse VAT applied' if you do not charge your (business) customer(s) VAT.
Verify the VAT identification number
Since you are required to charge VAT to consumers, you need to know if your customer is a business or consumer and you should check their VAT identification number.
Exporting goods to and from another country outside the EU
The 0% VAT rate is charged when exporting goods from the Netherlands to another country outside the EU. Importing goods from another country outside the EU into the Netherlands requires customs clearing. Import duties and VAT then apply.
Selling and purchasing services to or from another country outside the EU
Need help with your business taxes?
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