Importing products from an EU country

Find out if you need to pay Dutch VAT

You buy products from another EU country. Are they delivered in the Netherlands? In that case, the supplier will usually charge you 0% VAT (BTW in Dutch). This is called an intra-Community acquisition (intracommunautaire verwerving). You will receive an invoice with 0% VAT. You must then calculate, declare, and pay the Dutch VAT in your VAT return. Read more about VAT on products from other EU countries.

Filing a VAT return in the Netherlands

• You calculate the Dutch VAT (in Dutch) on your purchase yourself.
• You report the VAT on your VAT return.
• Be sure to use the correct VAT rate when filing your return.

Deduct VAT as input tax

Is your company able to deduct VAT from business costs? Then you are allowed to deduct the VAT you paid to your supplier on your VAT return as input tax.

Refund of foreign VAT on invoice

Sometimes, your supplier will add foreign VAT to the bill—for example, because you pick up the goods yourself abroad. You can usually claim a VAT refund via the Netherlands Tax Administration (Belastingdienst).

Do you have to pay extra taxes or excise duties?

• Do you import alcoholic drinks, tobacco, or fuels? You will then have to pay excise duties.
• For some non-alcoholic beverages, like fruit juices, you pay consumption tax (verbruiksbelasting). You do not have to pay consumption tax for mineral water.

You settle your excise duties and consumption tax with the Customs Administration of the Netherlands (Douane), where you will also deal with other customs rules.

There are other duties you may have to pay, for instance, the motor vehicle tax (bpm) if you import cars into the Netherlands.

Check the Dutch product requirements

You will have to deal with different laws and regulations if you want to sell products from abroad in the Netherlands. EU products are usually allowed in the Netherlands.

The Commodities act (warenwet) lists the general Dutch rules for product safety. The product also has to meet requirements in the fields of safety, health, environment, and economy (VGEM).

Importing non-foodproducts

Do you sell non-food products on to consumers? Then you must comply with EU product safety regulations. Exactly what you must do for product safety and what you are responsible and liable for, depends on your role in the production chain.

Importing Food

Are you importing food products? These products must comply with European food safety rules.

Check if you need to pay extra taxes

You may need to pay extra taxes or fees when you import some goods.

Excise tax and consumption tax

• You pay excise tax (accijns) on alcoholic drinks, tobacco products, and fuels.
• For fruit juices or other non-alcoholic drinks, you pay a consumption tax. You do not have to pay a consumption tax on mineral water.

You pay excise taxes and consumption tax to the Customs Administration of the Netherlands, and you must also follow customs rules.

Other levies

Sometimes, you must pay other levies when you import goods. For example, the Private vehicle and motorcycle tax (BPM) applies when you import cars.

Keep your accounts in order

Do you also import import products from a non-EU country? Be sure to make a clear distinction in your business records. Imports from non-EU countries require extra records.