VAT treatment abroad

Different rules apply to the VAT treatment of supplies of goods abroad. It depends on the country to which the goods are sent and the VAT status of the customer.

For all activities across borders, we advise you to always research well and get informed about other possible local rules and obligations.

Selling to business customers in another country

It is not possible to sell across borders to a customer with a business account. However, it may happen that a business customer orders from a private account with you and then wants an invoice. This is then also considered an intra-community supply of goods. Under certain conditions, the 0% rate and administrative requirements may apply. You can find more information about this on the Tax and Customs Administration’s website.

Selling to private customers in another country

For supplies where goods are sent to a private customer in another EU country, different rules apply. For these sales, in principle, the foreign VAT rate must be calculated and the VAT return must be filed in that country, unless the sales are below the applicable threshold. As an entrepreneur, you are obliged to investigate how much revenue you make per country, keep a record of this in your administration and register your company abroad for VAT purposes if you exceed the threshold for distance sales. More information on this can be found on the Tax and Customs Administration’s website.

Read more about the level of threshold amounts per EU country.

 

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Policy points - Delivering from outside the EU

Supplying from outside the EU is one of the categories of policy violations that we monitor. This policy is in place because of the VAT rules that apply throughout the European Union. You can read more about it on this page.