International VAT levy

Last updated : 03-09-2021

The Dutch VAT system is based on and aligns with the EU VAT Directives, but the Netherlands has given its own interpretation to the EU rules, and the Dutch VAT regime does provide elements which are explicitly broader that the EU regime allows, giving the Netherlands its typical competitive edge within the European arena for international business and trade.

The Netherlands is in the hart of the EU and has with Rotterdam one of the biggest ports of the world, which makes the Netherlands, one of the biggest  hubs and transit economies of the EU, with millions of tons of materials, goods and products flowing through on an annual basis. This is only possible with a legal a tax system that has adapted itself to and is fully tuned off on internal trade and flow of goods, as a consequence of which the Netherlands currently has one of the most attractive and efficient regimes for international trade and flow of goods, which for instance includes;   

  • digital warehouses,
  • fiscal representative schemes,
  • fully automated VAT assessment and filing systems,
  • efficient and effective VAT payment and VAT refunds procedures,
  • a VAT deferral regime for the import of goods into the Netherlands,
  • the Import One-Stop Shop (IOSS) scheme for distance sales, also for non-EU companies,
  • the Mini One Stop System (MOSS) for qualifying digital services, 
  • central portal for EU refunds, and an
  • very accessible, pro-active and co-operative tax office with regard to VAT matters.

Within our international corporate practise, our consultants are very knowledgeable about and  experienced with international VAT issues, and they deal with complex VAT matters, and the associated filing and reporting obligations on a daily basis.