Keeping international trade records
When you do business abroad, you sometimes have to meet additional record keeping requirements. It also makes a difference whether you do business with another EU country or outside the EU. Your invoice is also often built up differently.
Doing business with other EU countries
If you deliver goods or services to another EU country, you must keep the same data as for your domestic sales. But in some cases, your administration must meet other requirements. You must always:
- record your customer’s VAT identification number in your administration;
Please note that different rules apply for specific goods and in special situations (in Dutch).
Collect and keep proof
You must be able to prove that your customers are entrepreneurs who file for taxes in another EU country (in Dutch). Always keep:
- receipts
- correspondence
Rules for invoicing when doing business with other EU countries
Your invoices must comply with various rules. For example, you must include the legally required data (in Dutch). And you must save the invoices. The storage period of invoices (in Dutch) depends on your product or service.
Read more about the additional invoice requirements (in Dutch) when you deliver goods to another EU country. Or the additional invoice requirements (in Dutch) for the provision of services to another EU country.
Keep EU and non-EU business administration separate
Do you do business in and outside the EU? Make a clear distinction between the 2 in your administration. Because there are different requirements for supplying goods and services inside and outside the EU. When importing from and exporting to countries outside the EU, your records must comply with the general administrative requirements (in Dutch), as well as additional obligations.
Additional obligations when importing from non-EU countries
Do you import products or services from countries outside the EU? If so, you must keep additional documents in your records. These include:
- a copy of the bill of lading
- proof of payment
- correspondence
Additional obligations when exporting to non-EU countries
When exporting to non-EU countries, you must be able to prove that the goods have left the EU. To do so, keep the following documents:
- all customs documents that you receive from customs at the location where the goods leave the EU
- a copy of the transport document
- invoice from the carrier
- proof of import provided by the country of destination
- correspondence with your foreign customer (such as a letter or email)
- proof of the cargo insurance
- possibly a copy invoice signed by customs for export
- any other documents relating to the export
Export of a boat or motor vehicle (car)
You need an additional statement when exporting a boat (in Dutch). When you export a motor vehicle (such as a car), you receive an export declaration.
Mandatory: send data to CBS when it is requested
Statistics Netherlands (CBS) publishes data on international trade in goods. If requested, you must provide CBS with your international trade data. You will receive a letter from CBS if you are obliged to submit data for this purpose.
Learn more about the International Trade in Goods (IHG) report. The page also explains how you can submit your data.
External links
Questions relating to this article?
Please contact the Netherlands Tax Administration, Belastingdienst