Intra-Community supply or acquisition

What do I need to do when I export to or import goods or services from other EU Countries?

Intra-Community Supply

Do you export goods or services from the Netherlands to entrepreneurs in EU countries other than the Netherlands? De Belastingdienst (TAx Authorities) call this as an intra-Community supply. These supplies are taxed at 0% btw (VAT). The purchaser of your goods or services does an intra-Community acquisition. The purchaser needs to pay the VAT in her of his country.

As we said before, an intra-Community supply is taxed at 0% btw in the Netherlands. However, you still need to register with us. The Bookie can help you with the intra-Community supply on your VAT return. We will fill in an intra-Community transactions declaration (ICP declaration).

Read the explanation by De Belastingdienst.

Intra-Community Acquisition

If you as an etrepreneur purchase goods or services that are transported from another EU country to the Netherlands from another entrepreneur an intra-Community acquisition is involved. The supply is taxed at 0% in the other EU country. The purchased goods are taxed in the Netherlands with Dutch btw.

Read the explanation by De Belastingdienst.