The NetherlandsManual

The Netherlands has a simple VAT rate structure with only a standard VAT rate and one reduced VAT rate

Dutch consignment and call-off stock

The Netherlands has introduced a consignment stock simplification. Where a company moves goods into The Netherlands from another EU country and these goods are left in stock in the country, there is no need for a VAT registration of the supplier provided the customer is registered for VAT in the Netherlands.

Dutch consignment stock is not differentiated from call-off stock. The simplification applies irrespective of the client having full control or not of the goods. This scheme also applies to imports, in which case a written agreement between the consignor and consignee is mandatory.

There is no time limit in the Dutch consignment stock, this means the goods can remain in stock in the Netherlands for as long as it is required.

When the ownership of the goods passes from the supplier to the customer, the customer must report an intra-Community acquisition of goods in The Netherlands. In cases of import, the consignor is still required to pay VAT.

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