Providing services outside the EU
You want to provide a service in a country outside the EU. You want to do so from the Netherlands or in your client's country. In some cases, you will need a visa or permit. It is also important to always check local laws and regulations before providing services in another country. And to consider what you need to do about VAT.
Find out if you need a visa
For some countries, you may need a visa to visit. You can check this with the embassy or consulate of the country where you will be providing your services. This is also where you can apply for your visa and hear which conditions you will have to meet. Also, check with them how many months your passport needs to be valid for.
Check local regulations and practices
Make sure you are familiar with the local practices and regulations in the country where you are going. They may differ from what you would expect. The Netherlands Enterprise Agency offers information per country (landeninformatie, in Dutch). On the website of KVK, you can also find information on doing business with several countries. And the EU Access2Markets tool has information on the export of services and trade agreements or barriers with non-EU countries.
What do you need to consider?
In the country where you provide your services, you will have to deal with local laws and customs. Make sure you are familiar with these.
- Draw up general terms and conditions
- Also check:
- if you need any permits
- if there are any special diploma or qualification requirements
- if you need to arrange any insurances
- if you need to pay local taxes, such as income tax or VAT
- if you need to pay any social insurance premiums (for your personnel or yourself, if you are emigrating)
- If you want to provide strategic services, you will have to first apply for a permit. Strategic services include the repair or maintenance of military equipment. Or certain software.
VAT for services
If you do business with a registered company, you may have to file VAT returns in your client’s country. If your customer is a private citizen, this is less likely. The tax authority in your customer’s country can tell you if and how you need to file VAT returns there.
If you speak Dutch, you can also use the Netherlands Tax Administration tool Diensten in en uit het buitenland to find out where and how to declare and pay VAT on your earnings. If you do not speak Dutch, you can contact the Tax Information Line for assistance.
Avoid double import duties
Do you need certain items to perform your services abroad? For example, a laptop, a musical instrument, or promotional material? In that case, you can temporarily export these items from the Netherlands and temporarily import them into the other country.
When you leave the other country, you must declare these items for export. You must then declare the items again to the Customs Administration of the Netherlands (import declaration). You can avoid paying double import duties if you meet the conditions for exemption under the Terugkerende goederen ('returning goods') scheme. You can read more about this scheme on the Tax Administration's website in Dutch.