VAT rules for e-commerce
Do you have an online shop (webshop)? And do you supply goods or services to EU customers who do not file a VAT return? Read more about the rules for VAT on international e-commerce on KVK.nl.
Providing services to entrepreneurs
When you provide services to foreign entrepreneurs (business-to-business), they usually charge and pay VAT. This is called a reverse-charge. However, this does not apply to all services. Check the Tax Administration's information about services that are exempt from VAT, or which you cannot reverse-charge.
Check the VAT number
Do you provide services to an entrepreneur in an EU country? If so, it is important to know if you are dealing with an actual entrepreneur. Check if your customer's VAT number is correcton the European Commission's website. You will need this number for your invoice. You may also receive an additional tax assessment if your customer does not have a VAT number.
Outside the EU
If you do business with a registered company, it is quite likely that you will have to file VAT returns in your customer’s country. If your customer is a private citizen, this is less likely. The tax administration in your customer’s country can tell you if and how you need to file VAT-returns there. If you speak Dutch, you can use the Tax and Customs Administration tool Diensten in en uit het buitenland (in Dutch) to find out where and how to declare and pay VAT on your earnings. If you do not't understand Dutch well enough, you can contact the Tax Information Line for assistance.
Filing an ICP declaration
In addition to your turnover tax return, you usually have to file an intra-Community transactions (ICP declaration) with the Tax Administration. This is required if:
- you perform the service for a customer inside an EU country
- you perform the service for a customer with a VAT number and
- your service is taxed in the customer's country
Find more information about the ICP declaration (in Dutch) on the Belastingdienst website.
Providing services to private individuals
Do you supply services to consumers (business-to-consumer) or an organisation without a VAT number abroad? If so, these are usually taxed in the country where you are established. This means that you charge your customers the VAT rate of the country where your business is established). Sometimes different rules apply to the location where the service is taxed with VAT (in Dutch).