manual The Netherlands
Dutch distance sales. VAT on e-commerce
These are some of the rules applicable in The Netherlands regarding this regime:
- The distance sales threshold is €100,000. Where the total amounts of sales to Dutch customers in any 12 month period exceeds this threshold, a registration is required.
- Foreign companies may opt to register in the Netherlands before the threshold is exceeded. Dutch companies may opt to register abroad if the threshold is not exceeded, this option is mandatory for 2 years once the application is sent.
- When a foreign e-commerce business registers in the Netherlands, a compliant VAT invoice must be issued for each Dutch client. It is however allowed to issue a “simplified invoice” which requires fewer details.
- Intrastat returns are due when the intrastat threshold is exceeded.
- VAT returns must report the sales as domestic sales only. Distance sales are not reported as intra-Community acquisitions followed by local sales.
- If goods are returned by the client, an intra-Community supply is not reported in The Netherlands.
- An ECSL return is never due on distance sales.