I find their staff to be knowledgeable and proficient and it has always been a pleasure to work with them. Disclaimer. However, VAT will be payable. My thoughts are that the place of supply is where the services are performed which was the UK so UK VAT is chargeable. If your business is based in the EU, you have different VAT obligations depending where you buy from or sell to, and if you are trading in goods or services. Be aware that the EU VAT rules do apply to the following places outside the EU: If you sell goods to customers outside the EU, you do not charge VAT. The Dutch VAT regime (btw, omzetbelasting) has 3 rates : 0%, 9% and 21%. VAT relating to purchase and sale of goods . Dutch VAT rates are based on the European Union's VAT Directive. However, the UK announced in March that it intends to introduce postponed VAT accounting in respect of all imports into the UK from both EU and non-EU countries after the Transition Period ends for businesses that are VAT registered in the UK. Worldwide VAT, GST and Sales Tax Guide 19 May 2020 (pdf) Download 4 MB. DUTCH airline KLM has cancelled all flights between the UK and the Netherlands from today. United Kingdom . Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY. Sign up for our free newsletter stay up-to-date with the latest tax news. A Brexit Trade and Cooperation Agreement deal with no goods tariffs or quotas was agreed in time for the end of the Brexit transition period on 31 December 2020 Details of tax treaties in force between the UK and the Netherlands, provided by HMRC. Contact us for details. Netherlands VAT. In other words, the so-called ‘Reverse Charge’ provisions continue to apply. In addition, there are special rules if you are selling excise goods or new means of transport, such as cars,boats or aircraft. But, where the customer is a VAT entrepreneur established in the Netherlands, the reverse charge rule will apply. , for example exporting or expanding to another EU country? If you buy goods for business use from a supplier based outside the EU, you must generally pay VAT at the point of import. As such, the European Commission does not accept responsibility or liability regarding the information obtained through the contacts on this site. EU territories not covered by EU VAT rules. If the goods are delivered to another EU country, you only need to pay VAT in the Netherlands if: 1. you have used your VAT identification number when making the purchase, and 2. you cannot prove that the VAT is paid in the EU country where the go… This is because the UK will no longer be part of the EU Single Market as of 1 January 2020 and new controls will be placed on the movement of goods between Great Britain and … The invoice may look like any other UK supplier invoice but the supplier is outside of the UK so you can’t treat them in the same way. (In this case, the 27 EU member states + the UK (until the end of the transition period). Once you registered for VAT in the Netherlands and received the VAT number, there is some information about this tax number you need to know: the VAT number consists of 14 characters: the country code NL, followed by the Partnerships Legal Information Number (RSIN) or the Citizen Service Number (BSN), plus a 3 digit code between B01 and B99. When products are sold, businesses remit the tax to the Tax and Customs Administration. the Netherlands company should account for the output VAT (and input VAT… Find out more about the rules that affect you by using the options below. The Withdrawal Agreement, including the Protocol on Ireland/Northern Ireland, provides for a transition period until 31 December 2020.During this period the UK, for the purposes of Value-Added Tax (VAT), is treated as if it is a full European Union (EU) Member State. VAT in the Netherlands. Avalara has a range of solutions that can help your business depending on where and how you trade. THIS DOCUMENT IS NOT IN… Netherlands VAT is based on the rules set by the EU; this includes the details for Dutch VAT registrations and VAT returns, and other VAT compliance issues. You must then pay the VAT in the Netherlands. Sometimes, the VAT your business has paid exceeds the VAT you have charged to your customers. 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