When you do business abroad, you sometimes have to meet additional record keeping requirements. Your invoice is also often built up differently.
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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.
Statistical report to CBS
The Statistics Netherlands (CBS) publishes data on international trade in goods. If the CBS requests it then you are required to provide CBS with international trade data. You can supply the data with the CBS IDEP application (access code required) or with your own software before 31 December 2021.
New rules in 2022New European rules will come into effect from January 2022. This has consequences for the declaration obligation. In September 2021, CBS informed you about the consequences and what you can do to prepare yourself. You will also receive a letter with information about test declarations that you can complete. This way you can see what is changing and you can create use these templates for your declaration in 2022.
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