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. 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.

Use the intra-Community acquisition tool

Check if your purchase is an intra-Community acquisition. You can use the Netherlands Tax Administration's intra-Community Acquisition VAT Check Tool (in Dutch) to do this.

Refund of foreign VAT

If your supplier charges you VAT, for instance when you pick up the goods abroad yourself, you can usually claim a VAT refund from that country’s tax authority via the Netherlands Tax Administration (Belastingdienst).

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.

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 at Dutch Customs (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 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). For the most part, these requirements match the EU product requirements. It is still advisable to check the product requirements in the Netherlands.

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.

Mutual recognition

The EU countries have agreed that if a product has been released on the market in one EU country, it can also be released in other EU countries. However, there may be additional product requirements. If that is the case, the producer or importer of the product will be notified by the authorised body in that country.

Read more about what this means in the article Admission of EU products into the Netherlands (mutual recognition). You can also watch a short video on the website of the European Commission, explaining the process.