Samples/ Sales representatives/ Give-away
Shipments done as a sample shipment, a give-away shipment or goods delivered for free for a Sales representative can be shipped without paying Dutch VAT for a maximum to the value of € 200,00 per shipping address per year. When the goods are higher in value or do occur several times a year you must pay the Dutch VAT of 21%. This VAT must be mentioned on your sales invoice in Euro’s.
If the value is less then € 200,00 you must mention the value of the goods and the reason why the VAT is not paid or transferred to the VAT number of the customer.
If the shipment is a part of your sale, for instance goods to display in a store, we can make a special agreement with the Dutch Tax Authorities.