Doing business with other EU countriesIf 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;
- check your customer's VAT identification number.
Collect and keep proofYou must be able to prove that your customers are entrepreneurs who file for taxes in another EU country (in Dutch). Always keep receipts, transport documents and correspondence.
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.
Keep EU and non-EU business separateDo you do business in and outside the EU? Make a clear distinction between the two in your administration
Invoicing when doing business with other EU countriesYour invoices must comply with various rules. This means, among other things, that in addition to the legally required data (in Dutch), you must also adhere to the storage period of invoices (in Dutch). In addition to the normal requirements that your invoice must meet, please note the following:
- Invoices to customers submitting VAT returns in other EU countries must contain your and your customer's VAT identification numbers. Ask your customer for the VAT identification number and always check it.
- You usually invoice the delivery of goods with 0% VAT. That is why your invoice must contain an indication that you are applying the 0% rate correctly. State on the invoice (in any desired language): 'table II, part a, item 6, Law OB' 68 'or 'article 138, paragraph 1, Directive 2006/112 '. See the additional invoice requirements (in Dutch) for the delivery of goods.
- If you provide services, you usually reverse-charge the VAT to your customer. Look at the additional invoice requirements (in Dutch) for the provision of services
Your administration when doing business outside the EUWhen importing from and exporting to non-EU countries, your administration must meet the general administrative obligations and additional obligations (in Dutch). But there are also additional administrative obligations, when:
Importing from non-EU countriesWhen importing from non-EU countries you must keep other supporting documents in your administration, such as:
- transport documents
- customs documents (such as the declaration and any permits)
- (possibly) the invoice from the customs broker
- an importer overview; this is an overview of customs that contains all your imports
Exporting to non-EU countriesWhen 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 consignment note
- invoice from the carrier
- proof of import provided by the country of destination
- correspondence with your foreign customer
- proof of the transport insurance
- possibly a copy invoice signed by customs for export
- any other documents relating to the export