Changes to VAT rules and the role of platforms tomorrow
As of July 1, various VAT rules regarding online sales will change – and one of them affects online selling via platforms. We notice that the new rule for platforms raises many questions, so we've summarized everything below.
This change means that in specific cases, a platform becomes responsible for VAT when a partner sells via the platform to a consumer. However, bol is not one of these specific cases.
Your own responsibility
As a partner of bol, you are and remain solely responsible for the VAT obligations related to your sales via bol. Therefore, make sure you understand your obligations and comply with them.
Platform fiction
This is because you cannot sell via our platform if you are an entrepreneur established outside the European Union. It is also not permitted to deliver orders via bol from a country outside the European Union. You can read more about this in this news item. As a result, there can be no question of the so-called ‘platform fiction’, which is what this new VAT rule is about.
Good to know: if it turns out that you are still delivering from a country outside the European Union, up to 100 policy points will be deducted. In addition, any damage to the customer or bol due to violating these conditions may be recovered and settled on your sales invoice.
More information?
Are you looking for more information about all VAT changes as of July 1, 2021? Please visit the website of the Dutch Tax and Customs Administration or the European Commission, or contact your own tax advisor.