This changes in the Conditions of Use as of June 15th

To ensure that we collectively continue to comply with the applicable VAT rules for platforms, it is necessary from June 15, 2021, that:

• You deliver all orders via bol directly to the customer from a country within the European Union. Deliveries from a country outside the EU will no longer be permitted from that moment.
• Your company is established in a country within the European Union.

Only the first point is a new condition. This condition will be added on June 15, 2021, to the Conditions of Use Professional Sales via bol, becoming Article 4.7. We are choosing this change because it will have the fewest consequences for you when selling via bol – and is also the best option for the customer. The conditions are being changed a little earlier so that all orders are processed before July 1st. Therefore, ensure that any deliveries from outside the European Union are guaranteed to reach the customer before July 1st, and that your return address is also an address within the European Union.

• Do you comply with the 2 conditions above?
  Then you don't need to do anything in this area. Please read the section at the bottom of this message about other VAT changes taking effect on July 1, 2021.
• Do you not comply with the 2 conditions above?
  Then make sure you make the necessary adjustments as soon as possible, as this is essential to continue selling via bol. Is your company established within the European Union, and are only deliveries a problem? You can solve this by first importing and storing the items yourself in a country within the European Union before sending the order to the customer.

The aforementioned conditions will be monitored. If it turns out that you do not comply, 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.

Do you want to know which countries belong to the European Union? Look here. 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.

Please note that, in addition to the changes mentioned in this message, more new VAT rules will be introduced on July 1, 2021. You can read more about this on the website of the Dutch Tax and Customs Administration. It is possible that other changes may also affect your business. For example, consider the new VAT rules for distance sales (across the border in the Netherlands or Belgium). Review this carefully to ensure you are prepared! This way, you will always know in which country(s) you owe VAT, for what amount, what the corresponding VAT rates are, and how to comply with these obligation(s).