Find out how EU VAT laws for distance sales to individuals/e-commerce have changed since July 2021. The Union One-Stop-Shop (OSS) was introduced to simplify VAT reporting and payment for cross-border B2C sales within EU member states. With just one quarterly return in your registration country, you can report and pay VAT for all your cross-border B2C sales within the EU. This saves time and money by eliminating the need for multiple VAT registrations, returns and payments. We also deliver goods to businesses and warehouses like Amazon or Groupon without any problems, where there is no transfer of ownership during delivery.
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Neele-Vat offers OSS registration for EU and non-EU companies, including general tax representation (AFV). We arrange your OSS registration and VAT declaration in the Netherlands. With an Article 23 permit, your goods can be imported from non-EU countries without direct VAT payment and stored in a Dutch warehouse for shipment to your customers.
With a Dutch OSS registration, you can sell from the Netherlands to consumers throughout the EU. Your customers pay VAT according to the rate of their country, and Neele-Vat declares and remits this VAT to the relevant tax authorities.
Note: Sales from warehouses in other EU countries require VAT registration in those countries. B2C sales in the Netherlands, B2B sales and transfers of goods between EU warehouses remain under the regular Dutch VAT return.
Easily sell goods to any European customer with fiscal representation, allowing you to sell without VAT. This offers a perfect solution for your business.
Shipments such as sample shipments, promotional shipments or goods delivered free of charge to a representative can be shipped VAT-free in the Netherlands for a limited period of time.
Make sure you can reclaim VAT on distance sales. This includes importing goods, clearing in the Netherlands and sales to private customers.
IOSS for imports to the EU
Do you sell goods from outside the EU directly to consumers within the EU? If so, you may be able to use the Import One-Stop Shop (IOSS). With this, you do not have to pay VAT when importing. The VAT is charged to the customer and paid when the IOSS declaration is filed. Only shipments up to €150 can be cleared through IOSS. For shipments over €150 or excisable goods, such as alcoholic beverages, you must pay VAT upon importation.
Neele-Vat does not offer IOSS registration or declaration. However, for the import of B2C shipments over €150 through the Netherlands, we can offer AFV with an Article 23 permit. This can be combined with an OSS registration for reporting subsequent sales as described above.
Frequently asked questions about tax representation
What is the OSS scheme and how does it work?
The OSS scheme is a one-stop shop that allows businesses supplying goods and services to consumers in other EU countries to centrally declare and pay the VAT due in their home country. This avoids the need to have VAT registration in each separate EU country
Is it mandatory to register my company for the OSS?
No, participation in the OSS is optional. However, without OSS registration, you may have to meet VAT obligations in each EU country where you supply.
Can I reclaim VAT through the OSS scheme?
No, the OSS scheme is only for declaring VAT due on distance sales within the EU. To reclaim VAT, you must use the appropriate procedures in each EU country
Customs Opportunities
We offer comprehensive support for various customs formalities related to export, import, storage and transit shipments. In addition, we assist you with veterinary inspections and provide advice on specific customs and tax issues. Request your quote now and experience our service for yourself.
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