As of 1 July 2021, a lot will change for entrepreneurs who sell products to private individuals (or entrepreneurs without a VAT ID number) in other countries within the EU. For example, when selling jewellery, ceramics or clothing through a webshop. Whatever products you’re selling, keep in mind that the rules for declaring VAT will change from 1 July.
Current situation
Currently, a so-called ‘distance sale’, i.e. selling products to a private individual or organisation that is non-taxable and that’s in a different EU country is generally taxed in the Netherlands. But every EU country has its own threshold for the amount liable to VAT you should take into account. If you exceed this threshold, the sale is taxed in your customer’s country. In that case, you’ll need to register as an entrepreneur to declare local sales tax, which is quite complicated and can provide a lot of extra paperwork!
New situation as of 1 July
As of 1 July, these thresholds for distance sales will expire and the goods will, as a general rule, always be taxed in the recipient's country. For you, as an entrepreneur, this means that you must declare the VAT in that country. However, an exception is made for small businesses. Is the total cost of the products you ship to customers in other EU countries less than €10,000 on an annual basis? Then you can still opt to charge Dutch VAT and file a Dutch VAT return.
Nederlands
