Selling in the Netherlands

By also selling via bol in the Netherlands, you reach over a million extra customers daily. If you want to sell via bol in the Netherlands from Belgium, there are a few things to consider:

Choose a shipping provider that can help you meet your delivery promise in the Netherlands too. Timely delivery is very important for customer satisfaction, and the delivery options offered by postal companies may differ for cross-border shipments.

Additionally, unlike in Belgium, when selling via bol in the Netherlands, keep in mind that:

a letterbox parcel is not larger than 38 x 26.5 x 3.2 centimetres

bol offers affordable shipping labels from DPD

the prices of the return labels from the bol return service differ per country

for the product range you sell via Logistics via bol, your items are offered by default in both Belgium and the Netherlands. Except for XS-items, the rates are the same for delivery in both countries. If you prefer to offer your items via Logistics via bol in a specific country, make a choice between the Netherlands and Belgium and specify this in your seller account; go to ‘Settings’ and click ‘Cross-border’ under ‘My shop’.

It is not possible to use a Belgian PO box or reply number for returns originating from the Netherlands. However, returns to a regular Belgian address are permitted.

The most important rules for webshops fall under European Regulations and are therefore the same for the Netherlands and Belgium. However, there are exceptions.

Within certain product categories, legislation and regulations may differ. For example, in the Netherlands, you are required to have a registration number for selling chlorine tablets.

Are you unsure if your product range is suitable for selling via bol in the Netherlands? You can find more information on the page ‘Suitable and unsuitable offers’.

There are some clear differences between the Dutch and Flemish languages, and therefore also in how you provide content about your items. For example, what are called 'microgolfovens' in Flanders are called 'magnetrons' in the Netherlands. Curious about the differences between the two languages? To get an idea, you can select the Dutch version of the website in the top right corner of the shopping platform.

Are you selling via bol from Belgium to customers in the Netherlands? Then carefully check whether there are Dutch tax obligations for your business, for example, Dutch VAT or excise duty obligations.

For example, certain cross-border deliveries are considered distance sales – which may involve VAT. Something is a distance sale if an item:

• is delivered to Dutch buyers who do not file VAT returns and
• is transported directly or indirectly, by you or on your behalf, from Belgium to the Netherlands.

Distance sales have a threshold amount. As soon as your total turnover to customers without a valid VAT number in other European Union (EU) countries exceeds this threshold amount, you are obliged to calculate the local VAT rates on it. These are therefore the rates of the country where you deliver the goods. Since July 1, 2021, the threshold amount for sales in other EU countries is 10,000 euros excluding VAT. So, there is one threshold amount for all EU countries combined.

This threshold amount not only applies to your distance sales via bol; it applies to all distance sales and digital services from your business, and therefore also to any sales via other channels. Sales via your own webshop or another platform, for example, should also be included.

If you exceeded the threshold amount in a particular year, this threshold no longer applies to you in the subsequent year. In that year, you will therefore have a direct VAT obligation from the first sale.

Please note: you must also report and pay the foreign VAT due in the customer's country. This can be done in 2 ways:

1. By registering with the local tax authority of the EU country where you deliver the goods and filing a VAT return there.
2. By using the so-called One Stop Shop (OSS) scheme. With this scheme, you can declare and pay the VAT owed in all other EU countries at one single point of contact. The One Stop Shop (OSS) scheme can only be used for distance sales.

Exceptions

There are also a number of exceptions. Special rules apply to the delivery of these goods:

• Excise goods (e.g., alcoholic beverages) – for deliveries to private individuals, you always owe VAT in the country of arrival of the shipment, regardless of the threshold.
• Goods subject to the margin scheme
• New and nearly new means of transport
• Installation deliveries

Controls and penalties

The Dutch government controls and penalises businesses that have not retroactively paid the VAT or excise duty owed. It is therefore advisable to thoroughly investigate which tax rules apply to your business and to keep a close eye on any changes. Also, regularly check whether the threshold amount of 10,000 euros for distance sales and digital services applies to you and whether you are exceeding this threshold.

Would you like more information about this? Then visit the website of the Dutch or Belgian tax authorities or the European Commission. Review these rules carefully or seek advice from your own tax advisor.

Cross-border sales to business parties are also known as Intra-Community supplies. Different VAT rules apply to Intra-Community supplies of goods. You can read more about Intra-Community supplies for Dutch businesses here.

When customers place an order with you, they automatically receive a payment overview from bol. Additionally, for cross-border sales, as a plaza partner, you are obliged to send an invoice to the customer. For cross-border sales, this applies to sales to both business and private customers (distance sales).