Entrepreneurs who sell goods to other entrepreneurs, whereby the goods are transported from the Netherlands to a destination within the EU, must pay extra attention. To apply the VAT zero rate the transport to the final destination must be proven on the basis of various documents. This proof used to be form-free.

Since 1 January 2020 the rules have changed: certain specific documents have become more important than other documents, with the result that in some situations the application of the zero rate is secured more easily. On the other hand, for deliveries whereby the customer is responsible for the transport (amongst others Ex Works deliveries), it is more difficult to meet the requirements. It is recommended that entrepreneurs check whether their current documentation is in order, to prevent future additional taxes resulting from the incorrect application of the zero rate.