FOR YOUR INFORMATION
VAT in the EU
EU countries implement common rules set in VAT Directive in their national legislation. However VAT rules can be applied differently in each member country and each member country is responsible for setting its own rates.
Are you a foreign entrepreneur who is importing goods into the Netherlands and supplying goods in/from the Netherlands? Then you will be involved with the Dutch VAT regulations, and VAT shall be accounted and reported in the Netherlands.
VAT -Registration and -Filing
As a foreign entrepreneur who is involved with VAT, you are required to register with the local Tax and Customs Administration.
You can authorise CiiMii to register VAT number, file VAT returns and represent your interests on your behalf. CiiMii is offering the service of VAT -registration and -filing in the Netherlands and also some other European member states.
Fiscal Representation / Import VAT Deferment
The Dutch Tax Authority offers one of the most progressive VAT deferment regimes for non-Dutch importers which allows the importers to pay no import VAT at all.
If you want to apply this mechanism (Article 23 License) on import then you must engage a Dutch tax representative, such as CiiMii.
VAT -Registration and -filing for E-commerce
Do you supply goods from outside the EU to the EU consumers? Or do you supply goods that are already in the EU to the EU consumers? Then you can declare VAT in a simplified manner with the One Stop Shop (OSS).
Which country should you choose for the OSS-registration? Which scheme of the OSS should you use, the Import scheme, or the Union scheme? Contact CiiMii for more information.
Claiming refund of VAT
You can claim refund of Dutch VAT up to 5 years after the year in which you were charged the VAT (e.g. import VAT) .
CiiMii is also offering service to submit application for VAT refund for entrepreneurs in non-EU countries.