If you sell goods or services to customers in another EU country or outside the EU you may need to apply for no or reversed VAT. Your customer applies for the VAT in the country it is registered. If you customer is a consumer than 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 for VAT. If your customer doesn't file VAT, such as with consumers, than you are required to charge the applicable VAT rate. Instead of applying for the regular VAT, you report the intra-Community goods from the Netherlands (ICP) to the Dutch tax office.
Note: label your invoice with 'Reversed VAT applied' when you do not charge your (business) customer for VAT.
Verify the VAT identification number
Since you are required to charge VAT to consumers, it is relevant to know what entity your customer is; business or consumer. Therefore, verify the VAT identification number.
Exceptions in reversed VAT applications
Online services to consumers provided from the Netherlands to another EU country may require VAT charging as of 1 January 2019. If your business turnover is less than € 10,000 in the past two years, report and pay the VAT to the Dutch tax office. You may voluntary opt for paying VAT in the country of the consumer.
The following services resort under aforementioned exception: telecommunications, broadcast services and online services.
Exporting goods to and from another country outside the EU
No VAT charging (0% VAT) is applicable to exporting goods from the Netherlands to another country outside the EU. Importing goods from another country outside the EU into the Netherlands require customs clearing. Import duties and VAT applies.
Selling and purchasing services to or from another country outside the EU
Living and working in the Netherlands for a time? We can help you with your Dutch taxes, so you don't have to deal with the Belastingdienst yourself. Whether you're employed or have a small business, we'll make your life easier and save you money.