The Dutch VAT Act contains zero rates for, among other things, cross-border sales of goods. If goods are sold to companies and non-companies with a destination outside the EU, a zero rate applies regarding ‘export’; if goods are sold to companies with a destination within the EU, a zero rate applies for an ‘intracommunity supply’.

Specific conditions apply to both zero rates, which are further explained in official policy. This policy will be changed per April 1 and it is important to determine whether you now need other documents and information to continue to apply the zero rate.

The policy also addresses other zero rates in connection with supplies and services relating to excise goods, bulk goods, mineral oils and goods under a customs regime.

Please contact us to discuss which changes are relevant for your business.