![]() You can use the OSS for services you supply to consumers within the EU as well. With the OSS you can comply with all your VAT notifications and payments on your supplies in all EU countries in one go. To make sure you will not have to register with tax administrations in all countries you supply to, you can use the One Stop Shop (OSS). ![]() You can specify this in the Dutch-language form Melding keuze plaats van prestatie digitale diensten en afstandsverkopen (Notification choice of provision of digital services and distance sales). In that case all your distance sales and digital services will be taxed in your customer’s EU country. Option 2: you can choose to not use the €10,000 threshold.Do you exceed the €10,000 threshold? From then on, you should calculate the VAT that applies in your customer’s (EU) country. Option 1: you calculate the Dutch VAT and pay it in the Netherlands.Is your company (only) established in the Netherlands? And do you expect your turnover from another EU member state on digital services and distance sales will be less than €10,000 per year? You can choose 1 of 2 options: If your EU customer is a consumer: you will be charged VAT according to your customer’s country's regulations (in Dutch). If your customer belongs to a non-EU country: you do not pay EU VAT at all.If your customer is a business that is not established in the Netherlands, but within the EU: your customer will be charged and pay VAT in their own country.If you supply telecommunications, broadcasting and e-services, the place of supply determines where VAT will be charged and paid. The following activities are some of those exempt from charging VAT: close all open all VAT on digital services and distance sales This means that their customers pay no VAT. Exemption from VATīusinesses in certain sectors and businesses that perform certain activities are exempt from VAT. View the extensive Dutch-language list of goods and services for which the different tariffs apply. The 21 % applies to all other products and services, unless there is a reason for exemption or reverse charging VAT. The 21 % rate is also called the general tariff. The 9% rate, or low tariff, applies to a number of products and services, such as food products, medicines, books (also e-books), newspapers, magazines, online publications, and paint and plaster work on homes. The 0% rate applies to the international air or water transport of passengers as well. Or work on goods, such as repairs, that are exported to non-EU countries. For instance to services for the international carriage of goods. The 0% rate also applies to services related to cross-border transactions. ![]() If you are based in the Netherlands and you do business in other countries, the 0% VAT rate may apply. In some instances businesses are exempt from VAT and in some cases there are special arrangements regarding VAT. The Dutch VAT regime ( btw, omzetbelasting) has 3 rates : 0%, 9% and 21%.
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