VAT information for Logistics via bol
When you sell via bol and use Logistics via bol, there are several VAT rules you need to consider. Below you will find the most important points, so you comply with all obligations and avoid surprises.
VAT rules you need to consider
VAT responsibilities for you as a partner
Are you established in the EU? Then bol does provide storage and shipping, but not for your VAT processing.
You remain responsible for:
- the VAT on your sales via bol
- the VAT related to moving your stock to our warehouse (and back)
Are you established in a non-EU country (e.g. from China, UK, Hong Kong, Turkey)? Based on the deemed supplier rules, bol will collect and remit VAT on your sales via the bol platform. However, you may still have VAT obligations for stock movements, especially when goods are moved across borders. Please check your specific situation with a VAT expert.
You need a Dutch VAT number
To use Logistics via bol, you need your own Dutch VAT number. This is because our warehouse is located in the Netherlands.
Please note:
- You cannot use a One Stop Shop (OSS) number from another EU country
- You cannot use someone else's VAT number (for example, from your logistics service provider or bol)
- This applies to all partners, regardless of where you are established
How do you arrange a Dutch VAT number?
- Company established in the Netherlands
Then you probably already have a VAT number. If not, contact the Tax Authorities to activate your number. - Company established outside the Netherlands
You can apply for a Dutch VAT number via the Tax Authorities' form. - Company outside the EU
You may need to appoint a fiscal representative to handle your Dutch VAT.
If your company is established in a non-EU country (China, UK, Hong-Kong, Turkey) you might need to appoint a third party fiscal representative who will manage your Dutch VAT affairs. This depends on your specific situation, please consult a tax expert if you want to know more about this.
Items must be imported into the EU (in free circulation)
Items arriving at our warehouse must be fully imported for VAT and customs purposes ("in free circulation"). This means that all import duties, VAT, and customs formalities must be completed before arrival at the bol warehouse. Items that are not in free circulation will be delayed or refused until you or your customs/VAT agent resolve this.
Always keep:
- Documents of import duties
- Documents of import VAT
- The MRN number of your import declaration
Please note: you may not send items directly from a non‑EU country to the bol warehouse. They must always first be imported into an EU country and then shipped from there to our warehouse.
Moving stock between your warehouse and bol
Are you moving stock from an EU country to our warehouse in the Netherlands – or vice versa? Then this counts as an intra-community stock movement. Even if there is no sale yet, this movement has VAT implications for you.
This means you must include this movement in:
- The VAT declaration of the country of departure
- The VAT declaration of the country of arrival
In the country of departure, you must also submit an ICP declaration.
This also applies when returns from our warehouse go back to your warehouse in another EU country.
This is not necessary when you move items within the Netherlands. In that case, everything remains within the same country, and no VAT notification is required.
Would you like more information about this? Then check this link.
Selling from the bol warehouse
In addition to stock movement, you must also apply VAT to your sales via bol. The VAT rules may differ when you send orders from our warehouse instead of your own warehouse.
Are you established in the EU? Then you are the partner and therefore responsible for:
- The correct VAT rates
- The correct VAT numbers on your invoices
- Correctly reporting your sales
Examples
- Sale to Dutch private individuals: Dutch VAT applies
- Sale to Belgian customers: possibly Belgian VAT, depending on your situation and the type of customer
Invoicing:
- Dutch VAT → state your Dutch VAT number
- Belgian VAT → state your Belgian VAT number or OSS number
Are you established in a non-EU country (e.g. China, UK, Hong Kong, Turkey)? Bol is responsible for collecting and remitting VAT on your sales to EU customers and will issue the customer invoices. You therefore do not need to pay VAT yourself on these transactions nor issue invoices to customers.
However, for VAT purposes, these are transactions are fictitous sales from you to bol taxed with 0% VAT. This fictious transaction must be reported in your Dutch VAT return, even though no VAT is due.
In summary
- For Logistics via bol, you need your own Dutch VAT number
- Items must be in free circulation within the EU before arriving at our warehouse
- Are you moving your stock between EU countries? Then you must report this for VAT purposes
- For EU partners only: you are responsible for VAT on your sales and for correct invoices
- For non-EU partners only: bol handles VAT on customer sales, but stock movement rules may still apply
- Also consider other obligations, such as local levies or item-specific rules
Please note!
This information is intended to clarify your VAT obligations. You cannot derive any rights from it, and it is not tax advice. Additionally, you may also encounter:
- Customs duties
- Import taxes
- Local levies or item-specific rules
As a partner, you are responsible for complying with all legal obligations. We recommend consulting your tax advisor or customs expert.
Changes as of July 1, 2028
As of July 1, 2028, VAT rules will change. An important part of this is a new EU portal (OSS) that allows you to centrally register certain stock movements, without needing registrations in multiple countries. Timely check what this means for your situation.
Frequently asked questions
about VAT information for Logistics via bol