For the Tax Law this transaction is called a “distance sale”. When a company imports goods and customs clears them in the Netherlands and sells these goods to a private person, the Dutch Tax Authorities will charge the Dutch VAT (21%). This VAT needs to be reimbursed to the Dutch Tax Authorities. This means we will have to register your company at the Dutch Tax Authorities and you will receive your own Dutch VAT number. Neele- Vat will be the representative in the Netherlands and will make your custom clearance under your VAT number with article 23 ( this means no payment of VAT on the moment of import) and will also make sure that all fiscal and legal requirements are met. Neele- Vat will fill out your monthly VAT declaration, intra-community declaration and Intrastat.
If your sales are within the thresholds of distance sales in other EU countries we can make the sales transaction with Dutch VAT on the invoice (21%). The amounts for the thresholds differ in every EU country. The amounts for the thresholds for distance sales are:
After we pass the threshold we will need to register your company in another EU country because the VAT of the other EU country needs to be charged. With the sale of the amount that you will reach the threshold you are obliged to register in the country of destination and reimburse the VAT there. This means for instance you will make a sale to Germany and you have already sold € 99.900 and the next sale is € 2000 then you will have to charge German VAT.
Neele- Vat is able to arrange this for your company in every EU country which is needed/ mandatory.
Neele- Vat will need all the sales invoices regarding the sales with the Dutch VAT number (B2B and B2C) to make a complete VAT declaration.
The customs clearance is done with the value of the sales invoice (purchase invoice) of the company outside the EU to your company who imports the goods. It depends on the Incoterms which value needs to be added to this value on the sales invoice.
The values on the VAT declaration are calculated with the amounts of the shipments to your customers/ consumer (B2B / B2C). We use the value of the sales invoices of your company to the customer/ consumer. This means the VAT for B2C is paid over the sales amount and not the import value.